Bird Company payroll records for the month ended February 28, 2021 show the following details: Salaries earned by employees Federal income taxes withheld $ 310,000 62,000 The salaries are subject to 6% Social Security tax and 1.5% Medicare tax. Note, Social Security tax and Medicare tax are equal amounts for employees and employer. In addition, earnings of $42,000 are subject to state unemployment tax of 5.4% and federal unemployment tax of 0.8%. Record the payroll for February. Also, record payroll tax expense for February. There are more rows than you need. Account Titles Debit Credit How much is the net pay