E$10\mathrm{.}6$ During the month of March, Munster Company's employees earned wages of $$64,000.$ Withholdings related to these wages were $$4,896$ for FICA, $$7,500$ for federal income tax, $$3,100$ for state income tax, and $$400$ for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $$700$ for state unemployment tax.

Instructions

a$.$ 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.

b$.$ Prepare the entry to record the company's payroll tax expense.