During the month of March, Oriole Company's employees earned wages of $65.000. Withholdings related to these wages were $4.973 for Social Security (FICA. 57.617 for federal income tax, 53.148 for state income tax and 5406 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred 5711 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.) Account Titles and Explanation Debit Credit Date Mar. 31 21 otv ZA E So 3 28 . go DI DD A 2 3 % 5 6 & 7 8 9 0 W E R T Y U I 0 S D F G H C V B. N.