During the month of March, Cullumber Companys employees earned wages of $76,000. Withholdings related to these wages were $5,814 for FICA, $9,120 for federal income tax, $3,800 for state income tax, and $456 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $760 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.

b. Prepare the entry to record the companys payroll tax expense.