During the month of February, Sheffield Corp's employees earned wages of $97,680. Withholdings related to these wages were $7,473 for Social Security (FICA), $9,372 for federal income tax, and $2,508 for state income tax. Costs incurred for unemployment taxes were $14S for federal and $211 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. (Credit account tities are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation a) Feb. 28 Debit Credit b) Feb. 28