In January. gross earnings in Lily Company totaled $98,000. All earnings are subject to 7.65\% FiCA toxes, 5.40\%state unemployment taves, and o. kow federat unempiteyment tawes Prepare the entry to record January parroll tax expense. (Credit account tities are autamatically indented whien amount irentered Do not Indent manually. Round answers to 0 decienal places, es. 5.275.)