Current Attempt in Progress Your answer is partially correct. In January, gross earnings in Coronado Company totaled $74,000. All earnings are subject to 7.65% FICA taxes, 5.40% state unemployment taxes, and 0.80% federal unemployment taxes. Prepare the entry to record January payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to decimal places, es 5,275.) Date Account Titles and Explanation Jan. 31 Payroll Tax Expense Debit Credit FICA Taxes Payable 566100 Federal Unemployment Taxes Payable 59200 State Unemployment Tes Payable 399600