Answer:
1.       <em>Journal Entry</em> 
Date       Account Titles and Explanation           Debit           Credit
March    Salary and Wage Expenses                  $200,000
2011       Liability for income tax withheld -                                $40,000 
               Employee              
               Liability for insurance premium                                   $1,000
               withheld - employee      
               FICA taxes payable - Employees                                 $15,000
               Cash                                                                              $144,000
               (Payroll for February including employee deductions)
2.       <em>Journal Entry</em>
Date       Account Titles and Explanation           Debit          Credit
March     Payroll tax expenses                             $15,000
2011         FICA taxes payable - Employer                               $15,000
               (Employer Payroll taxes on February payroll)
3.       <em>Journal Entry</em>
Date       Account Titles and Explanation           Debit             Credit
March    Liability for income tax withheld            $40,000 
2011       - Employee              
              Liability for insurance premium               $1,000 
              withheld - employee      
               FICA taxes payable - Employees            $15,000
               FICA taxes payable - Employers             $15,000
               Cash                                                                               $71,000
        (Remittance of payroll taxes and deduction for February payroll)