Selected data from a February payroll register for Sutton Company are presented below. Some amounts are intentionally omitted. Gross earnings: State income taxes Regular Overtime Total Deductions FICA taxes Federal income taxes $(3) $9,100 Union dues 100 (1) Total deductions (4) (2) Net pay $7,595 Account debited: $ 765 Salaries and wages expense (5) 1,140 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. State income taxes are 4% of gross earnings. Fill in the missing amounts. (Round answers to 0 decimal places, e.g. 125.) Gross earnings: State income taxes (3) Regular $9,100 Union dues 100 Overtime (1) Total deductions (4) Total (2) Net pay $7,595 Deductions Account debited: Salaries and wages FICA taxes $765 (5) expense Federal income 1,140 taxes