In January, gross earnings in Sunland Company were $110,000. All earnings are subject to 7.65% FICA taxes. Federal income tax withheld was $17.500, and state income tax withheld was $1,000. Calculate net pay for January (Round answer to o decimal places, e.g. 125.) Net pay for January $ 84085 eTextbook and Media List of Accounts Record the payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 125.) Account Titles and Explanation Debit Credit