During the month of March, Carla Vista Co.s employees earned wages of $80,000. Withholdings related to these wages were $6,120 for FICA, $9,375 for federal income tax, $3,875 for state income tax, and $500 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $875 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.)

			Assets	=	Liabilities											+	Stockholders Equity
																	Pd. in Cap.		Retained Earnings
			Cash	=	Salaries & Wages Pay.	+	Fed. Inc. Taxes Pay.	+	FICA Taxes Pay.	+	St. Inc. Taxes Pay.	+	Union Dues Pay.	+	State Unemp. Taxes Pay.	+	Common Stock	+	Revenue	-	Expense	-	Dividend
(a)	Mar. 31		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option Payroll tax expenseSalaries & wages expense
(b)	Mar. 31		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Salaries & wages expensePayroll tax expense