During the month of February, Blossom Corporation's employees earned wages of $74,100. Withholdings related to these wages were $5,669 for FICA, $7,110 for federal income tax, and \$2,000 for state income tax. Costs incurred for unemployment taves were $120 for federal and $200 for state. (a) Prepare the February 28 journal entry for salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.) (b) Prepare the February 28 joumal entry for the company's payroll tax expense. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.)