During the month of February, Crane Corporation's employees earned wages of $74.150. Withholdings related to these wages were $5,672 for FICA, $7,115 for federal income tax, and $1,800 for state income tax. Costs incurred for unemployment taxes were $140 for federal and $150 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 account titles are automatically indented when the amount is entered. Do not indent manually.) (b) Prepare the February 28 journal entry for the company's payroil tax expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)