During the month of February, Flint Corporation's employees earned wages of $98,000. Withholdings related to these Wages were $7,497 for FICA $19,880 for federal income tax, and $5,320 for state income tax. Costs incurred for unemployment taxes were $308 for federal and $448 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. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)