In January, the payroll supervisor determines that gross earnings for Pharoah Company are $64,000. All earnings are subjuct to 7,65% FICA taxes, 5.4% state unemplovment taxes, and 0.6% federal unemployment taxes. Pharoah asks you to record a journal entry for the employer pavroll tawes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.3. 12.25.)