During the month of March, Sunland Company's employees earned wages of $79,000. Withholdings related to these wages were $6, 044 for Social Security (FICA), $9, 258 for federal income tax, $3, 827 for state income tax, and $494 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $864 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.)