During the month of February. Pharoah Corporation's employees earned wages of $73,250. Withholdings related to these wages wer $5,604 for FICA, $7,025 for federal income tax, and $2,000 for state income tax. Costs incurred for unemployment taxes were $140 for federal and $180 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 outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.) Prepare the February 28 journal entry for the company's payroll tax expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)