Macier Company completed the salary and wage payroll for March. The payroll provided the following details:

$\backslash$table$[[,],[$Salaries and wages earned,$$231,000$

Prepare the journal entry to record the payroll for March, including employee deductions but excluding employer payroll taxes. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Journal entry worksheet

$1$

Record the payroll for march including employee deductions but excluding employer payroll taxes.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$March $31,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$