Spirit Corporation reported the following payroll-related costs for the month of February. Gross pay (wages expense) Social Security and Medicare taxes Federal and state unemployment taxes Workers' compensation insurance Group health and life insurance benefits Employee pension plan benefits Total payroll costs for February $250,000 19,125 15,500 8,100 10,000 28,750 $331,475 Spirit's insurance premiums for workers' compensation and group health and life insurance were paid for in a prior period and recorded initially as prepaid insurance expense. Withholdings from employee wages in February were as follows. State income tax withholdings Federal income tax withholdings Social Security and Medicare tax withholdings a-c. Record Spirit's payroll entries for the month of February. $ 5,875 56,000 19,125 d. Do the amounts withheld from Spirit's employees represent taxes levied on Spirit Corporation? Wages expense General Journal Social Security and Medicare taxes payable Federal and State Unemployment Taxes Payable Prepaid workers' compensation insurance Employee health and life insurance expense Pension expense Cash (Wages payable) State withholding tax payable Cash (Wages payable) Payroll tax expense Payroll tax expense Prepaid workers' compensation insurance Employee health and life insurance expense Pension expense Social Security and Medicare taxes payable < Req A to C Req D > Debit 250,000 19,125 x 15,500 x 8,100 10,000 28,750 Credit 331,475 250,000 5,875 x 56,000 19,125 169,000 19,125 x 15,500 x 8,100 10,000 x 28,750 x 19,125 x