During the month of February, Culver Corporation's employees earned wagespf $96,000. Withholdings related to these wages were $7,344 for FICA. $19,170 for federal income tax, and $5,130 for state intome tax. Costs incurred for unemployment taxes were $297 for federal and $432 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 Feb. Salaries and Wages Expense Debit Credit (a) 28 96000 7344 19170 FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Salaries and Wages Payable 5130 (b) Feb. 28 Payroll Tax Expense FICA Taxes Payable 7344 ?E