In January, gross earnings in Waterway Company were $92,000. All earnings are subject to 7.65% FICA taxes. Federal income tax withheld was $13,000, and state income tax withheld was $2,000. (a) Calculate net pay for January. Net pay for January $ eTextbook and Media Solution List of Accounts Save for Later Attempts: 0 of 1 used Submit Answer (b) Record the payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit