During the month of February, Grouper Corp.s employees earned wages of $72,000. Withholdings related to these wages were $5,508 for FICA, $10,650 for federal income tax, and $2,850 for state income tax. Costs incurred for unemployment taxes were $165 for federal and $240 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.