In January, the payroll supervisor determines that gross earnings for Crane Company are $148,800. 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 outomatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, eg. 5,275.)