During the month of February,Ayayai corps employees earned wages of $75480. Withholdings related to these wages we're $5774 for social security (FICA), $7242 for federal income tax, $1938 for state income tax. Cost incurred for unemployment taxes were $112 for federal and $163 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