In February, gross earnings in Indigo Company totaled $110,000. 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 places, 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 account titles and enter O for the amounts. List all debit entries before credit entries.) Date Jan. 31 Account Titles and Explanation Salaries and Wages Payable FICA Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable. Debit Credit 110000 8415 5940 7651.60