In January, the payroll supervisor determines that gross earnings for Bonita Company are $100,000. All eamings 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 0 decimal places, eq. 125.)