During the month of February, Ayayai Corp.$\text{'}$s employees earned wages of $$104,000.$ Withholdings related to these wages were $$7,956$ for FICA, $$22,010$ for federal income tax, and $$5,890$ for state income tax. Costs incurred for unemployment taxes were $$341$ for federal and $$496$ 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.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$($a$)$ Feb. $28$