During the month of March, Sunland Company's employees earned wages of $77,000. Withholdings related to these wages were $5,891 for Social Security (FICA), $12,700 for federal income tax, $5,300 for state income tax, and $520 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,110 for state unemployment tax. 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. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Mar. 31 Payroll Tax Expense FICA Taxes Payable State Unemployment Taxes Payable Debit Credit