Total salaries and wages for Robin Corp. employees on February 18, 2023, was $4,000,000, of which $400,000 represented amounts paid in excess of $162,000 to certain employees. - The F.I.C.A. tax is 7.65% on an employee's salaries and wages up to $162,000 and 1.45% in excess of $162,000. - Federal income taxes withheld were $500,000, state income taxes withheld were $100,000, and voluntary employee contributions to retirement plans withheld were $150,000. - The State's unemployment rate is 3% of all employee compensation in excess of $7,000 per employee per calendar year. For this period's payroll, $3,500,000 is subject to that tax. - The Federal unemployment tax is .6%(.006) of all employee compensation in excess of $7,000 per employee per calendar year. For this period's payroll, $3,500,000 is subject to that tax. - Payment for all amounts will be made on February 25, 2023. Required: a) Prepare the February 18 journal entry to accrue all employees' salaries and wages payable in proper form. Show all calculations as part of the journal entry explanation. b) Prepare the February 18 journal entry for the employer's payroll taxes in proper form. Show all calculations as part of the journal entry explanation. c) If the company prepared financial statements on February 20, 2023, provided the total dollar amount of expenses and liabilities (just the totals) that would be reported on the income statement and balance sheet, respectively