During the month of March, Cullumber Company's employees earned wages of $74,000. Withholdings related to these wages were S 5,661 for Social Security (FICA). $8,672 for federal income tax, S 3,584 for stateincome tax, and $463 for union dues The company incurred no cost related to these earnings for federal unemployment tax but incurred $ 809 for state Your answer is partially correct. Prepare the necessary March 31journal entry to record salaries and wages expense ans and wages payable.Assume that wages earned during March will be paid during April. iCredit account titles are automatically Indented whenamount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Salaries and Wages Expense Salaries and Wages Payable State Unemployment Taxes Payable FICA Taxes Payable Federal Income Taxes Payable Union Dues Payable 74000 31 List of Accounts eTextbook and Media -Your answer is partially correct. Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatlcally Indented when amount is entered. Do not indent manually. Date Account Titles and Explanation Mar Debit Credit Payroll Tax Expense 18726 31 State Unemployment Taxes Payable FICA Taxes Payable 5661