In danuary, the payroll supervisor determines that gross earnings for Crane Company are $80.000. All earnings are subject to 7.65\%6. FICA taxes, 5.40\%s state unemployment taxes, and 0.60 t federal unemployment taxes. (b) Record the employer's payroll taxes. (Credit account titles are automatically indented when amount is entered, Do not indent manuolly Round answers to O decimal ploces, es .125.)