In February, gross earnings in Concord Company totaled $107,000. 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 0 decimal places, e.g. 5,275. Credit account tit are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Jan. 31 Debit Credit