How do you find the salaries and wages payable part of this problem?

Exercise 10-5 During the month of March, Ivanhoe Company's employees earned wages of $75,000. with federal income tax, $3,633 for state income ta $820 for state unemployment tax. or state income tax, and $469 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred 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 it account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Mar. 31 Salaries and Wages Expense Debit Credit 5,000 FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Union Dues Payable ,738 8,789 3,633 469 Salaries and Wages Payable