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In anuary, gross earnings in Lugo Company totaled $75,000. All earnings are subject to 7.65% FICA taxes, 4 4% state unemployment taxes, and 0.8% federal unemployment taxes. Prepare the entry to record Januery payroll tax expense. (Credit account tities are to 0 decimal places, e.g. 5,275.) automatically Indented when amountis entered. Do not indent manualily, Round answr Debit Credit an 31