During the month of February, Oriole Corporation's employees earned wages of $$73,750.$ Withholdings related to these wages were $$5,642$ for FICA, $$7,075$ for federal income tax, and $$1,800$ for state income tax. Costs incurred for unemployment taxes were $$140$ for federal and $$190$ for state.

$($a$)$

Prepare the February $28$ journal entry for salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Feb. $28$

$($To record February $28$ payroll$)$

$($b$)$

Prepare the February $28$ journal entry for the company's payroll tax expense. $($Credit account titles are automatically indented when t$)$ amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Feb. $28$