In January, gross earnings in Sheffield Company totaled $90,000. All earnings are subject to 7.65% FICA taxes, 5.40% state unemployment taxes, and 0.80% 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 O decimal places, eg 5,275) Date Account Titles and Explanation Jan. 31 Debit Credit