During the month of March, Cullumber Company's employees earned wages of $46,000. Withholdings related to these wages were $3,$19 for FICA, $5,520 for federal income tax, $2,300 for state income tax, and $276 for union dues. The company incurred no cost. related to these eamings for federal unemployment tax but incurred $460 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. (Credit account titles are outomaticolly indented when amount is entered. Do not Indent manually.)