During the month of March, Cullumber Companys employees earned wages of $62,000. Withholdings related to these wages were $4,743 for Social Security (FICA), $7,266 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 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 for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31	enter a debit amount	enter a credit amount

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List of Accounts

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 for the journal entry on March 31 to record the companys payroll tax expense	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31 to record the companys payroll tax expense	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 31 to record the companys payroll tax expense