During the month of February, Swifty Corporation's employees earned wages of $102,000. Withholdings related to these wages were $7,803 for FICA $21,300 for federal income tax, and $5,700 for state income tax. Costs incurred for unemployment taxes were $330 for federal and $480 for state. Prepare the February 28 journal entries for (a) (b) Salaries and wages expense and salaries and wages payable assuming that all February wages will be paid in March The company's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit No. Date Account Titles and Explanation (a) Feb. 28 Debit Credit No. Date Account Titles and Explanation (a) Feb. 28 (6) Feb, 28 e Textbook and Media dtv 25 A