A company has 10 employees, each of whont earns $1,550 per month and has been employed since January 1 All wages for this period are subject to 6.2% FICA Social Security taxes and 145% FICA Medicare taxes. FUTA taxes are 0.6\% and SUTA taves are 5.4% of the first $7.000 paid to each employee Prepare the February 28 journal entry to record the Februaty payroll taxes expense: Note: Round your answers to 2 decimol places