During the month of March, Carla Vista Co.s employees earned wages of $69,000. Withholdings related to these wages were $5,279 for FICA, $8,086 for federal income tax, \$3,342 for 5 tate income tax, and $431 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $755 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 (b) Prepare a tabular summary to record the company's payroll tax expense: (If a transoction causes a decrease in Assets, Llabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particulor Asset, Liability or Equity item that wos reduced.) $ \begin{tabular}{|lrrrrr|} FICA Taxes Pay. & St.Inc. Taxes Pay. & + & Union Dues Pay. & State Unemp. Taxes Pay. \\ \hline \end{tabular} Stockholders' Equity Pd. in Cap. Retained Earnings 5 $ 5 Common Stock Revenue Expense Dividend 5 5 5