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) (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 62000 4743 (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit (a) Feb. 28 Salaries and Wages Expense FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Salaries and Wates Payable (b) 6390 1710 49157 Feb. 28 expe 99 Income Tax Expense 144 Prepare the February 28 journal entries for Salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March. (5) The company's payroll tax expense. a) Credit Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit (a) Feb. 28 Salaries and Wages Expense FICA Taxes Payable 62000 4743 6390 Federal income Taxes Payable 1710 State Income Taxes Payable 49157 Salaries and Wages Payable 99 (5) Feb. 28 144 Income Tax Expense 99 Federal Recome Taxes Payable State Income Taxes Payable 144