Gross pay for the employees of Mr. Scott Corporation as of February 28 is as follows Sales Salaries Office Salaries Maintenance Salaries Total Salaries S338,000 148,000 95,000 $581,000 Information on withholding and payroll taxes are shown below: 1. Federal income tax withheld 2. State income tax withheld 3. Health insurance withheld 4. Pension contributions withheld 5, FICA rate is 7.7% 6. SUTA tax is $9,800 and FUTA taxes are $2,215 S72,625 17,100 8,200 25,125 Required a. Make the journal entry to record the February payroll. b. Record the journal entry for the employer's payroll taxes Make the journal entry to record the employer's monthly payment of payroll tax liabilities c