In January, the payroll supervisor determines that gross earnings for Coronado Company are $116,000. All earnings are subject to 7.65% FICA taxes, 5.40% state unemployment taxes, and 0.60% federal unemployment taxes. (b) Record the employer's payroll taxes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 125.) Account Titles and Explanation Payroll Tax Expense Debit Credit FICA Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable