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

$\backslash$table$[[$Gross earnings:,State income taxes,$$(3),],[$Regular$,$$$8,000,$Union dues,$320],[$Overtime$,(1),$Total deductions,$(4)],[$Total$,(2),$Net pay,$],[$Deductions$,,$Account debited:,$],[$FICA taxes,$$765,$Salaries and wages expense,$],[$Federal income taxes,$2,000,,]]$

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.