During the month of February, Concord Corporation's employees earned wages of $100,640. Withholdings related to these wages were $7,699for Social Security (FICA), $9,656for federal income tax, and $2,584for state income tax. Costs incurred for unemployment taxes were $150for federal and $218for 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.

Account Titles and Explanation Debit Credit

(a) Feb 28 =

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(b) Feb 28 =

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