During the month of February, Hennesey Corporation's emplovees earned wages of \(\$ 74,000\). Withholdings related to these wages were \(\$ 5,661\) for Social Security (FICA) , \(\$ 7,100\) for federal income tax, and \(\$ 1,900\) for state income tax. Costs incurred for unemployment taxes were \(\$ 110\) for federal and \(\$ 160\) for state.

Prepare the February 28 journal entries for

(a) salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March and

(b) the company's payroll tax expense.