Exercise 11-12 a-b (Part Level Submission) Selected data from a February payroll register for Crane Company are presented below. Some amounts are intentionally omitted $(3) 200 Gross earnings: State income taxes $8,100 Union dues Regular Overtime Total (1) Total deductions (2) Nt pay $7,620 Deductions Account debited: FICA taxes Federal income taxes $ 765 Salaries and wages expense 1.015 FICA taxes are 7.65%, State income taxes are 4% of gross earnings. Journalize the February payroll and the payment of the payroll. (Credit account titles are automatically indented when amount is entered. Account Titles and Explanation Debit Credit Date Feb. 28 To record payroll.) Feb. 28 To record payment of payroll.)