During the month of February, Morrisey Corporation\'s employees earned wages of $108,410. withholdings related to these wages were $8,293 for social security (FICA),$10,402 for fedral income tax , and $2,784 for state income tax. Costs incurred for unemployment taxes were $161 for federal and $234 for state. prepare the febrauary 28 journal entries for salaries and wages expenses and salaries and wages payable assuming that all Febrauray wages will be paid in march The company\' payroll tax expenses. Solution Feb.28 Account heads Debit Credit 1. Salaries and Wages Expenses 108410 FICA Taxes Payable 8293 Federal Income Tax Payable 10402 State Income tax Payable 2784 Salaries and Wages Payable 89715 FICA Taxes Payable 8293 Federal Income Tax Payable 10402 State Income tax Payable 2784 Federal unemployment Tax 161 State unemploynent Tax 234 Pay-roll tax expenses remittable 21479 Cash(161+234) 395.