Do It! Review 10-01b During the month of February, Pina Colada Corp.'s employees earned wages of $82,000. Withholdings related to these wages were $6,273 for FICA, $14,200 for federal income tax, and $3,800 for state income tax. Costs incurred for unemployment taxes were $220 for federal and $320 for state. Prepare the February 28 journal entries for (a) (b) Salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March. The company's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (a) Feb. 28 (b) Feb. 28