Emma's Hats, Inc payroll records for the Jan 1-14 pay period show that employees earned wages totaling $33,608 . Employee income taxes totaling $2,877 and FICA taxes totaling $2,032 were withheld from this amount. The net pay was directly deposited into the employees' bank accounts. Assume Emma's Hats must also pay $648 of unemployment taxes for this pay period. The total credit to Federal Income Tax Payable for Emma will be $