In January, gross earnings in Bonita Company totaled $$92,000.$ All earnings are subject to $7\mathrm{.}65\%$ FICA taxes, $5\mathrm{.}40\%$ state unemployment tax$$s$,$ and $0\mathrm{.}60\%$ federal unemployment taxes.

Prepare the entry to record January payroll tax expense. $($Credit account titles ore outomatically indented when amount is entered. Do not Indent manually. Round answers to $0$ decimal places, e$.$g$.5,275.)$

Date Account Titles and Explanation

Jan. $31$

Debit

Credit

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