In January. gross earnings in Bramble Company were $40,000. The 7.65\% FICA tax rate consists of the Social Security tax rate of 6.290 on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. Federal income tax withheld was $10,700. and state income fax withheld was $1,040 Record the payroll. (Credit account tities are outomaticallyindented when amount is entered. Do not indent manually. Round answers to O decimal ploces, e. 125.)