In January, gross earnings in Vaughn Company totaled $$68,000.$ All earnings are subject to $7\mathrm{.}65\%$ FICA taxes, $5\mathrm{.}40\%$ state

unemployment taxes, and $0\mathrm{.}60\%$ 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, e$.$g$.5,275.)$