In January, gross earnings in Sheffeid Company totaled $72,000. All earnings are subject to 7.65\% FiCA taxes, 5.40\% state unemployment taxes, and 0.60% federal unemployment taons. Prepare the entry to record January payroll tax expense. (Credit occount titles are automaticolly indented when amount is entered. Do not. indent monually. Round answers to O decimel places, es. 5.275