During the month of February, Sandhill Corporation's employees earned wages of $$73,450.$ Withholdings related to these wages were $$5,619$ for FICA, $$7,045$ for federal income tax, and $$1,950$ for state income tax. Costs incurred for unemployment taxes were $$120$ for federal and $$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. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Feb. $28$

taxes

$($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 the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Feb. $28$

$($To record employer's payroll taxes$)$

a

$(0)$

G

F$6$

F$7$

F$8$