During the month of March, Sheridan Company's employees earned wages of $62,000. Withholdings related to these wages were $4,743 for FICA, $7,440 for federal income tax, $3,100 for state income tax, and $372 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $620 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 automatically indented when amount is entered. Do not indent manually.)