During the month of March, Cullumber Company's employees earned wages of $62,000. Withholdings related to these wages were $4,743 for Social Security (FICA), 57.266 for federal income tax $3,003 for state income tax, and $388 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $678 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 accounttiles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar 31 Prepare the entry to record the company's payroll tax expense. (Credit account tibles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Mar 31 eTextbook and Media List of Accounts