During the month of February, Flint Corporations employees earned wages of $103,600. Withholdings related to these wages were $7,925 for Social Security (FICA), $9,940 for federal income tax, and $2,660 for state income tax. Costs incurred for unemployment taxes were $154 for federal and $224 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 companys payroll tax expense.