In January, the payroll supervisor determines that gross earnings for Cullumber Company are $73,000. All earnings are subject to 7.65% FICA taxes, 5.4% state unemployment taxes, and 0.6% federal unemployment taxes. Cullumber asks you to record a journal entry for the employer payroll taxes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 12.25.) Account Titles and Explanation Debit Credit