Mooney Labs had the following payroll for the week ended February $28$:

Salaries Deductions

Technicians$$ salaries $$6,955\mathrm{.}00$ Federal income tax withheld $$1,145\mathrm{.}00$

Office salaries $2,260\mathrm{.}00$ Social Security tax withheld $571\mathrm{.}33$

Total $$9,215\mathrm{.}00$ Medicare tax withheld $133\mathrm{.}62$

Charity withheld $165\mathrm{.}00$

Total $$2,014\mathrm{.}95$

Assumed tax rates are as follows:

a$.$ FICA: Social Security, $($employer$)6\mathrm{.}2$ percent $(0\mathrm{.}062)$ and $($employee$)6\mathrm{.}2$ percent $(0\mathrm{.}062)$ on the first $$118,500$ for each employee, and Medicare, $1\mathrm{.}45$ percent $(0\mathrm{.}0145)$ on all earnings for each employee.

b$.$ State unemployment tax, $5\mathrm{.}4$ percent $(0\mathrm{.}054)$ on the first $$7,000$ for each employee.

c$.$ Federal unemployment tax, $0\mathrm{.}6$ percent $(0\mathrm{.}006)$ on the first $$7,000$ for each employee.

Required:

Record the following entries in general journal form:

$1.$ The payroll entry as of February $28.$

$2.$ The entry to record the employer$$s payroll taxes as of February $28$ assuming that the total payroll is subject to the FICA taxes $($combined Social Security and Medicare$)$ and that $$5,490$ is subject to unemployment taxes.

$3.$ The payment to the employees on March $2.($Assume that the company has transferred cash to Cash$$Payroll Bank Account for this payroll.$)$ Record the following entries in general journal form:

$1.$ The payroll entry as of February $28.$

$2.$ The entry to record the employer$$s payroll taxes as of February $28$ assuming that the total payroll is subject to the FICA taxes $($combined Social Security and Medicare$)$ and that $$5,490$ is subject to unemployment taxes.

$3.$ The payment to the employees on March $2.($Assume that the company has transferred cash to Cash$$Payroll Bank Account for this payroll