In January, gross earnings inSheffieldCompany totaled $72,000. All earnings are subject to7.65% FICA taxes,5.40% state unemployment taxes, and0.80% 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.)

Date Account Titles and Explanation Debit Credit

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