During the month of March, Wildhorse Company's employees earned wages of $$92,000.$ Withholdings related to these wages were $$7,038$ for Social Security $($FICA$),$ $$16,100$ for federal income tax, $$6,300$ for state income tax, and $$620$ for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $$1,320$ 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.$)$

Date Account Titles and Explanation

Debit

Credit

Mar. $31$