In January, gross earnings in Crane Company totaled \$102,000. All earnings are subject to 7.65\% FICA taxes, 5.40\% state unemployment taxes, and 0.60% federal unemployment taxes. Prepare the entry to record January payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.) eTextbook and Media List of Accounts Attempts: 0 of 3 used