Selected data from a February payroll register for Ginn Company are presented below. Some amounts are intentionally omitted. Gross earnings: State income taxes $(3) Regular $22,200 Union dues 200 Overtime (1) Total deductions (4) Total (2) Net pay $19,931 Deductions Account debited: FICA taxes $1,989 Salaries/wages expense (5) Federal income taxes 2,840 FICA taxes are 7.65%. State income taxes are 4% of gross earnings. Fill in the missing amounts. (Round answers to 0 decimal places, e.g. 125.) Gross earnings: State income taxes $ (3) Regular $22.200 Union dues 200 Overtime (1) Total deductions (4) Total (2) Net pay $19.931 Deductions Account debited: FICA taxes $1,989 Salaries/wages expense (5) Federal income taxes 2.840 Journalize the February payroll and the payment of the payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 28 (To record payroll.) Feb. 28 (To record payment of payroll.)