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$)$ 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.