In January, the payroll supervisor determines that gross earnings for Coronado Company are $$96,000.$ 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

Payroll Tax Expense

FICA Taxes Payable

State Unemployment Taxes Payable

Federal Unemployment Taxes Payable

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List of Accounts