In January, the payroll supervisor determines that gross earnings for Sunland Company are $72,000. 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 0 decimal places, eg. 125.) eTextbook and Media Attempts: 0 of 1 used