During the month of February, Cheyenne Corp.'s employees earned wages of $81,400. wihholdings related to these wages were $6,227 for Social Security (FICA), $7,810 for federal income tax, and $2,090 for state income tax. Costs incurred for unemployment taxes were $121 for federal and $176 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 titfes are automatically indented when amount is entered. Do not indent No. Date Account Titles and Explanation a) Feb. 28 Salaries and Wages Expense Debit Credit FOCA Taxes Payabl Federal Income Taxes Payable State Income Taxes Payable Salaries and wages Payable b) Feb. 2Preti. T" Expense FICA Taxes Payable Federal Unemployment Taxes Payable Unemployment Taxes Payable