During the month of February, Riverbed Corp's employees earned wages of $94,720. Withholdings related to these wages were $7,246 for FICA, $9,088 for federal income tax, and $2,432 for state income tax. Costs incurred for unemployment taxes were $141 for federal and $205 for state. Prepare a tabular summary to record on February 28 (a) (b) Salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March The company's payroll tax expense. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash = Salaries & Wages Pay. + Fed. Inc. Taxes Pay. (a) Feb. 28 $ $ $ (b) Feb. 28 Liabilities + FICA Taxes Pay. St. Inc. Taxes Pay. + Fed. Unemp. Taxes Pay. + $ $ + Pd. in Capital Common Stock + State Unemp. Taxes Pay. Revenue $ $ $ $ $ Stockholders' Equity Retained Earnings Expense Dividend $ LA $ $