Exercise 10-5 (Part Level Submission) During the month of March, Olinger Company?s employees earned wages of $82,500. Withholdings related to these wages were $6,311 for Social Security (FICA), $9,668 for federal income tax, $3,996 for state income tax, and S516 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $902 for state unemployment tax. (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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)