During the month of March, Sunland Companys employees earned wages of $48,000. Withholdings related to these wages were $3,672 for FICA, $5,760 for federal income tax, $2,400 for state income tax, and $288 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $480 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.)