1. The total February gross payroll of Pepper Manufacturing Company was $440,000. The company withheld: $66,000 for Federal Income Tax $28,000 for NYS Income Tax. 6.2% for Social Security Tax (none of the employees have earned over the wage limit for 2021 as of 2/28/2021) 1.45% for Medicare Tax . . . Additionally, Pepper is responsible for the following payroll taxes: NYS state unemployment tax (SUTA)of 3.2%. Since the limit per employee is $8,500 only $140,000 in February wages are subject to SUTA. Federal unemployment tax of .8%. Similar to the SUTA, since the limit per employee is $8,500 only $140,000 in February wages are subject to FUTA. . REQUIRED (SHOW ALL CALCULATIONS): (a) Prepare the journal entry for the February payroll. (5) (b) Prepare the entry to accrue the employer payroll taxes