In January, gross earnings in Lugo Company totaled $72,000. All earnings are subject to 7.65% FICA taxes, 5.8% state unemployment taxes, and 0.8% 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.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31