In January, the payroll supervisor determines that gross earnings for Swifty Company are $$128,000.$ All earnings are subject to $7\mathrm{.}65\%$ FICA taxes, $5\mathrm{.}40\%$ state unemployment taxes, and $0\mathrm{.}60\%$ 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 $0$ decimal places, e$.$g$.125.)$

Account Titles and Explanation

Debit

Credit