Record the payment of the employer payroll tax liability for the February 10 and February 24 payroll periods.

Feb 10Salaries and wages expense 4,596.23 Employee federal income tax payable Employee state income tax payable Medicare tax payable Social security tax payable 401(k) Contributions payable Health insurance pavable Salaries and wages payable 20.00 120.61 51.86 221.73 178.79 1,020.00 2,983.24 Feb 10 Payroll taxes expense 549.37 Medicare tax payable Social security tax payable FUTA tax payable SUTA tax payable 51.86 221.73 27.58 248.20