During the month of February, Sheffield Corp's employees earned wages of $90,000. Withholdings related to these wages were $6,88 for FICA, $17,040 for federal income tax, and $4,560 for state income tax. Costs incurred for unemployment taxes were $264 for federal and $384 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 amount is entered. not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)