During the month of March, Sandhill Co's employees earned wages of $68,000. Withholdings related to these wages were $5,202 for FICA $8,160 for federal income tax, $3,400 for state income tax, and $408 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $680 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. (Credit account titles are automotically indented when amount is entered. Do not Indent manually