During the month of February, Sarasota Corp.$\text{'}$s employees earned wages of $$88,000.$ Withholdings related to these wages were $$6,732$ for FICA, $$16,330$ for federal income tax, and $$4,370$ for state income tax. Costs incurred for unemployment taxes were $$253$ for federal and $$368$ for state.

Prepare the February $28$ journal entries for:

$($a$)$ Salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March.

$($b$)$ The company's payroll tax expense.

$($List all debit entries before credit entries. 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.$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

$($a$)$ Feb. $28$ Salaries and Wages Expense

Salaries and Wages Expense

FICA Taxes Payable

Federal Income Taxes Payable

State Income Taxes Payable

Salaries and Wages Payable

$($b$)$ Feb. $28,$ Payroll Tax Expense

FICA Taxes Payable

Federal Unemployment Taxes Payable

State Unemployment Taxes Payable