In January, gross earnings in Tuyen Company were $40,000. The 7.65%FICA tax rate 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. Federal income tax withheld was $9,000, and state income tax withheld was $1,000. Calculate net pay for January Net pay for January $ 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, e8. 125.) Account Titles and Explanation Debit Credit