Lee Company has the following information for the pay period…

Lee Company has the following information for the pay period of December 15–31:   Gross payroll $16,000 Federal income tax withheld $4,000 Social security rate 6% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate 5.4%   Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded for