During the month of March, Crane Company's employees earned wages of $$98,000.$ Withholdings related to these wages were $$7,497$ for FICA, $$11,760$ for federal income tax, $$4,900$ for state income tax, and $$588$ for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $$980$ for state unemployment tax.

$($a$)$

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.$)$