Selected data from a February payroll register for Oriole Company are presented below. Some amounts are intentionally omitted. Gross earnings: State income taxes $(3) Regular $9,100 Union dues 230 Overtime: (1) Total deductions (4) Total (2) Net pay $7,605 Deductions Account debited: FICA taxes $765 Salaries and wages expense (5) Federal income taxes 1,000 The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. State income taxes are 4% of gross earnings. Fill in the missing amounts. (Round answers to O decimal places, e.g. 125.) Gross earnings: Regular Overtime Total State income taxes $9,100 Union dues (1) Total deductions (2) Net pay Account debited: Salaries and wages $765 expense Deductions FICA taxes Federal income 1,000 taxes 230 $7,605 (3) (4) (5) Journalize the February payroll and the payment of the payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Feb. 28. Feb. 28 (To record payroll.) (To record payment of payroll.) Debit I Credit