During the month of March, Sandhill Company's employees earned wages of $$91,000.$ Withholdings $$6,962$ for Social Security $($FICA$),$ $$15,900$ for federal income tax, $$6,300$ for state income tax, and $$610$ for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $$1,310$ 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. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

Mar. $31$

Salaries and Wages Expense

Salaries and Wages Payable

payroll taxes payable $$

$$

$$

$$

$$

$$

$$

$$

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