During the month of March, Mary Company's employees earned wages of $76,000. Withholdings related to these wages were $5,814 for Social Security (FICA), $14,200 for federal income tax, $6,300 for state income tax, and $700 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,700 for state unemployment tax (a) Prepare the necessary March 31 journal entry to record wages expense and wages 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) Prepare the necessary March 31 journal entry to record wages expense and wages payable. Assume that wages earned during March will be paid during April. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually