The summary of the payroll for the monthly pay period ending February 15 indicated the following: (12 points) Feb. 15 Journalized the entry to record the biweekly payroll. A summary of the payroll follows. Summary: \begin{tabular}{|l|l|l|} \hline Office Salaries & & $5,000.00 \\ \hline Deductions: & & \\ \hline Social Security Tax & $300.00 & \\ \hline Medicare Tax & $75.00 & \\ \hline Federal Income (Withholding) Tax & $1,000.00 & \\ \hline Total Deductions & & $1,375.00 \\ \hline \end{tabular} Feb. 15 Issued check \# 40 in payment of the net amount of the biweekly payroll. Feb. 15 Journalized the entry to record payroll taxes on employees' earnings of Feb. 15. \begin{tabular}{l|rr|} \hline Social Security Tax & $300.00 \\ \hline Medicare Tax & $75.00 \\ \hline State Unemployment Tax & $50.00 \\ \hline Federal Unemployment Tax & $25.00 \end{tabular}