Answer these two questions please

Fix the red part on the first question and explain how you got the answer on the second question.

Thanks

During the month of March, Sunland Company's employees earned wages of $79,000. Withholdings related to these wages were $6,044 for Social Security (FICA), $9,258 for federal income tax, $3,827 for state income tax, and $494 for union dues. The company incurred no cost related to these earnings for federal Your answer is partially correct. Try again. Prepare the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31 Salaries and Wages Expense 790001 Salaries and Wages Payable 59,737 Federal Income Taxes Payable 9258 FICA Taxes Payable 6044 State Income Taxes Payable 3827 Union Dues Payable 494 Clean Aire Anti-Pollution Company is suffering declining sales of its principal product, nonbiodegradable plastic cartons. The president, Wade Truman, instructs his controller, Kate Rollins, to lengthen asset lives to reduce depreciation expense. A processing line of automated plastic extruding equipment, purchased for $3.40 million in January 2017, was originally estimated to have a useful life of 8 years and a salvage value of $390,000. Depreciation has been recorded for 2 years on that basis. Wade wants the estimated life changed to 12 years total and the straight-line method continued. Kate is hesitant to make the change, believing it is unethical to increase net income in this manner. Wade says, "Hey, the life is only an estimate, and I've heard that our competition uses a 12-year life on their production equipment." (c) What is the effect of Wade's proposed change on income before taxes in the year of change? Income before income taxes in the year of change is by s