1. During the month of February, Morrisey Corporations employees earned wages of $74,000. Withholdings related to these wages were $5,661 for FICA, $7,100 for federal income tax and $1,900 for state income tax. Costs incurred for unemployment taxes were $110 for federal and $160 for state. Prepare the February 28 journal entries for:
2. Salaries and wages expense and salaries and wages and taxes payable assuming that all February wages will be paid in March.
   1. The companys payroll tax expense and payable.

#	Account Titles and Explanation	Ref	Debit	Credit