In February, gross earnings in Bridgeport Company totaled $73,000. All earnings are subject to 7.65\% FICA taxes, 5.4\% state unemployment taxes, and 0.8% federal unemployment taxes. Prepare the entry to record February payroll tax expense. (Round answers to O decimal ploces, eg. 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 occount titles and enter O for the amounts. List all debit entries before credit entries.)