Current Attempt in Progress

During the month of February, Ayayai Corp.$\text{'}$s employees earned wages of $$60,000.$ Withholdings related to these wages were $$4,590$ for FICA, $$5,680$ for federal income tax, and $$1,520$ for state income tax. Costs incurred for unemployment taxes were $$88$ for federal and $$128$ 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.

$($b$)$ The company's payroll tax expense.

$($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$