During the month of March, Crane Companys 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.

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	Debit	Credit
Mar. 31	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount
	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount
	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount
	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount
	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount
	enter an account title to record salaries and wages expense and salaries and wages payable on March 31	enter a debit amount	enter a credit amount

SHOW LIST OF ACCOUNTS
LINK TO TEXT	LINK TO VIDEO

Prepare the entry to record the companys payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 31	enter an account title to record the company's payroll tax expense on March 31	enter a debit amount	enter a credit amount
	enter an account title to record the company's payroll tax expense on March 31	enter a debit amount	enter a credit amount
	enter an account title to record the company's payroll tax expense on March 31	enter a debit amount	enter a credit amount