Spirit Corporation reported the following payroll-related costs for the month of February.

Gross pay (wages expense)$260,000

Social Security and Medicare taxes19,890

Federal and state unemployment taxes15,500

Workers' compensation insurance8,100

Group health and life insurance benefits11,000

Employee pension plan benefits23,200

Total payroll costs for February$337,690

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$5,875Federal income tax withholdings56,000Social Security and Medicare tax withholdings19,890

a-c.Record Spirit's payroll entries for the month of February.

d. Do the amounts withheld from Spirit's employees represent taxes levied on Spirit Corporation?