During the month of March, Blossom Company's employees earned wages of $50,000. Withholdings related to these wages were $3,825 for FICA, $6,000 for federal income tax, $2,500 for state income tax, and $300 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $500 for state unemployment tax. (a) Your answer is correct. 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 Mar. 31 Salaries and Wages Expense FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Union Dues Payable Salaries and Wages Payable Debit 50000 Credit 3825 6000 2500 300 37375