During the month of February, Blue Spruce Corp's employees earned wages of $62,000. Withholdings related to these wages were $4.743 for FICA $6,390 for federal income tax, and $1,710 for state income tax. Costs incurred for unemployment taxes were $99 for federal and $144 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation (a) Feb. 28 Debit Credit (b) Feb. 28 (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Tities and Explanation Debit (a) Feb. 28 Credit b) Feb, 28