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. (a) 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. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)