February 28, the payroll register contained the following totals: gross wages $92,750; federal income taxes withheld, $23,721; state income taxes withheld, $3,909; social security tax withheld, $5,751; Medicare tax withheld, $1,345. Prepare entries to record the (a) monthly payroll and (b) the employer payroll expenses, assuming social security and Medicare taxes equal to the amount for employees, and a federal unemployment insurance tax of .8 percent, a state unemployment tax of 5.4 percent. Wages subject to unemployment were $57,240.