In January, gross earnings in lvanhoe Company totaled $92,000. All earnings are subject to 7.65\% FICA taxes (the 7.65\% FICA taxrate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128.400 and the Medicare tax rate of 1.45% on all salaries and wages), 5.4% state unemployment taxes, and 0.6% federal unemployment taxes. Prepare the entry to record January payroll tax expense. (Credit occount titles are outomoticolly indented when amount is entered. Do not indent manually.)