During the month of March, Sandhill Co.'s employees earned wages of $70,000. Withholdings related to these wages were $5, 355 for Social Security (FICA), $8, 203 for federal income tax, $3, 391 for state income tax, and $438 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $766 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.) Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)