During the month of March, Sandhill Co's employees earned wages of $92,000. Withholdings related to these wages were $7,038 for FICA, $11,040 for federal income tax, $4,600 for state income tax, and $552 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $920 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. 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