Selected data from a February payroll register for Oriole Company are presented below. Some amounts are intentionally omitted. $9,100 (1) Gross earnings: Regular Overtime Total Deductions FICA taxes Federal income taxes State income taxes Union dues Total deductions Net pay Account debited: Salaries and wages expense $(3) 230 (4) $7,605 (2) (5) $ 765 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 0 decimal places, c.g. 125.) (3) Gross earnings: Regular Overtime $9.100 State income taxes Union dues Total deductions 230 (1) Total (2) Net pay $7,605 Deductions FICA taxes Account debited: Salaries and wages expense $765 (5) Federal income 1,000 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, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Feb. 28 (To record payroll.) Feb. 28 (To record payment of payroll.)