Crane Company has the following data for the weekly payroll ending January 31. Employees are paid 1W times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65: (the 7.65 F. FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of on the first 57,000 of gross eurning. Prepare the journal entry to record Crane's payroll tax expense. (Credit occount titles are outomatically indented when amount is entered. Do not indent monually Round answers to 2 decimal places, es. 15.25.)