During the month of March, Blossom Companys employees earned wages of $72,000. Withholdings related to these wages were $5,508 for Social Security (FICA), $8,438 for federal income tax, $3,488 for state income tax, and $450 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $788 for state unemployment tax.

(a) Prepare a tabular summary to record salaries and wages expense and salaries and wages payable on March 31. Assume that wages earned during March will be paid during April.

(b) Prepare a tabular summary to record the companys payroll tax expense.

***(If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)