During the month of March, Linda Company's employees earned wages of $64,000. Withholdings related to these wages were $4,896 for Social Security (FICA), $14.400 for federal income tax, 56,200 for state income tax, and $700 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,800 for state unemployment tax. (a) Prepare the necessary March 31 journal entry to record wages expense andyages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar 31 Salaries and Wages Expense 64000 FICA Taxes Payable 4896 Federal Income Taxes Payable 14400 State Income Taxes Payable 6.200 Union Dues Payable 700 Salaries and Wages Payable