Current Attempt in Progress

During the month of February, Pharoah Corporation's employees earned wages of $$73,800.$ Withholdings related to these wages were $$5,646$ for FICA, $$7,080$ for federal income tax, and $$1,900$ for state income tax. Costs incurred for unemployment taxes were $$110$ for federal and $$170$ for state.

$($b$)$ Prepare the February $28$ journal entry for the company's payroll tax expense.