In January, gross earnings in Tuyen Company were $40,000. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. Federal income tax withheld was $9,000, and state income tax withheld was $1,000. 

(a) Calculate net pay for January, 

(b) Record the payroll.