In January, the payroll supervisor determines that gross eamings for Blossom Compary are $136,800. All earnings are subject to 7.65\% FICA taxes (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), 5.4 state unemployment taxes, and 0.6% federal unemployment taxes Record the employer's payroll taxes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.s. 5,275