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Question 1 In January, gross earnings in Burrell Company were $86,000. All earnings are subject to 7.65% FICA taxes. Federal income tax withheld was $16,500, and state income tax withheld was $1,500. Calculate net pay for January. (Round answer to 0 decimal places, e.g. 125.) Net pay for January $ Record the payroll. (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 6579 State Income Taxes Payable 1500 Federal Income Taxes Payable 16,500