In February, gross earnings in Blue Spruce Company totaled $$113,000.$ All earnings are subject to $7\mathrm{.}65\%$ FICA taxes, $5\mathrm{.}4\%$ state unemployment taxes, and $0\mathrm{.}8\%$ federal unemployment taxes.

Prepare the entry to record February payroll tax expense. $($Round answers to $0$ decimal places, e$.$g$.5,275.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date Account Titles and Explanation Debit$],[$Feb$.28$ Credit$]]$