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in January: gross earnings in Swifty Company totaled $66,000. All earnings are subject to 7.65% FiCA taxes, 5.40% state unemployment taxes, and 0.60% federal unemployment

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in January: gross earnings in Swifty Company totaled $66,000. All earnings are subject to 7.65% FiCA taxes, 5.40% state unemployment taxes, and 0.60% 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, eg. 5,275.)

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