During the month of March,Ben's Asphalt employees earned wages of $68,000. Withholdings related to these wages were $5,202for FICA, $8,160for federal income tax, $3,400for state income tax, and $408for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $680for state unemployment tax.

I am having trouble putting together the necessary March 31 journal entry to record salaries and wages expense and salaries and wages payable. I must assume that wages earned during March will be paid during April

I also need help understanding how to prepare the entry to record the company's payroll tax expense.

Thank you!