Selected data from a February payroll register for Sutton Company are presented below. Some amounts are intentionally omitted. $(3) 100 Gross earnings: Regular Overtime Total Deductions FICA taxes Federal income taxes State income taxes Union dues Total deductions $9.100 (1) (2) Net pay $7.595 Account debited Salaries and wages expense (5) $ 765 1,140 The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages State income taxes are 4% of gross earnings, Fill in the missing amounts. (Round answers to decimal places. eg 125.) State income taxes $ (3) Gross earnings Regular $9,100 100 Union dues Total deductions Overtime (1) (4) Total (2) Net pay $7.595 Deductions FICA taxes $765 Account debited: Salaries and wages expense (5) Federal income taxes 1.140 eTextbook and Media List of Accounts Journalize the February payroll and the payment of the payroll (Cedit account titles are automatically indented when amount is terud. Do not indentally Mound answers to decimal places. e. 5275) Debit Credit Date Account Titles and Explanation Feb. 28 expense (5) Federal income taxes 1.140 eTextbook and Media List of Accounts Journalize the February payroll and the payment of the payroll (Credit account files are automatically indented when amunt is entered. Do not indent mentally Round answers to decimal places, eg 5.275.) Date Account Titles and Explanation Debit Credit Feb. 28 (To record payroll) Feb 28 To record payment of payroll.)