During the month of March, Crane Company's employees earned wages of $84,000. Withholdings related to these wages were $6,426 for FICA, $9,844 for federal income tax, $4,069 for state income tax, and $525 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $919 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 company's payroll tax expense. Include margin explanations for changes in revenues and expenses. (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.) Liabilities \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline FICA Taxes Payable & + & \begin{tabular}{c} State Income Taxes \\ Payable \end{tabular} & + & Union Dues Payable & + & & \begin{tabular}{l} employment Taxes \\ Payable \end{tabular} \\ \hline & $ & & $ & & & $ & \\ \hline \end{tabular}