During the month of February, Flounder Corp.'s employees earned wages of $ 70,000. Withholdings related to these wages were $ 5,355 for 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 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 Debit Credit (a) Feb. 28 (b) Feb. 28