During the month of March, Sandra Company's employees earned wages of $66,000. Withholdings related to these wages were $5,049 for Social Security (FICA), $14,100 for federal income tax, $6,300 for state income tax, and $900 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,400 for state unemployment tax. (a) Your answer has been saved. See score details after the due date. 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.) Date Account Titles and Explanation Debit Credit Mar. 31 Salaries and Wages Expense 66,000 FICA Taxes Payable 5.049 Federal Income Taxes Payable 14,100 State Income Taxes Payable 6,300 Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31