Selected data from a February payroll register for Crane Company are presented below. Some amounts are intentionally omitted.

The $7\mathrm{.}65\%$ FICA tax rate consists of the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax

rate of $1\mathrm{.}45\%$ on all salaries and wages. State income taxes are $4\%$ of gross earnings.

Fill in the missing amounts. $($Round answers to $0$ decimal places, e$.$g$.125.)$

Gross earnings:

Regular

$$6,000$

Overtime

Total

Deductions

FICA taxes

$$765$

$1,000$

State income taxes

Union dues

$(1)$ Total deductions

$(2)$ Net pay

Account debited:

Salaries and wages

expense

$110$

$$7,725$

Federal income

taxes

eTextbook and Media

List of Accounts

Journalize the February payroll and the payment of the payroll. $($Credit account titles are automatically indented when amount is

entered. Do not indent manually. Round answers to $0$ decimal places, e$.$g$.5,275.)$