During the month of February, Sunland Corporation's employees earned wages of $73,350. Withholdings related to these wages were $5,611 for FICA, $7,035 for federal income tax, and $1,950 for state income tax. Costs incurred for unemployment taxes were $110 for federal and $180 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.)