During the month of February, Indigo Corporations employees earned wages of $105,080. Withholdings related to these wages were $8,039 for Social Security (FICA), $10,082 for federal income tax, and $2,698 for state income tax. Costs incurred for unemployment taxes were $156 for federal and $227 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. (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 Salaries and Wages Expense 105,080 FICA Taxes Payable 8039 Federal Income Taxes Payable 10,082 State Income Taxes Payable 2,698 Salaries and Wages Payable 84261 b) Feb. 28 Payroll Tax Expense FICA Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable