Selected data from a February payroll register for Sarasota Company are presented below. Some amounts are intentionally omitted. Gross earnings: Regular $46,200 State income taxes $(3) Overtime (1) Union dues 200 Total (2) Total deductions (4) Deductions Net pay $40,275 FICA taxes $3,825 Account debited: Federal income taxes 3,700 Salaries/wages expense (5) FICA taxes are 7.65%. State income taxes are 4% of gross earnings. (a) Fill in the missing amounts. (Round answers to 0 decimal places, e.g. 125.) (a) Fill in the missing amounts. (Round answers to 0 decimal places, e.g. 125.) Gross earnings: Regular $46,200 State income taxes $ (3) Overtime (1) Union dues 200 Total (2) ) Total deductions (4) Deductions Net pay $40,275 FICA taxes $3,825 Account debited: Federal income taxes 3,700 Salaries/wages expense