need part b

During the month of March, Wildhorse Co.'s employees earned wages of $70,000. Withholdings related to these wages were $5,355 for FICA $8.400 for federal income tax, $3,500 for state income tax, and $420 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $700 for state unemployment tax. (a) Your answer is correct. 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.) Date Account Titles and Explanation Debit Credit Mar. 31 Sataries and Water Engine 70000 5.355 FICAT Payable Federal income Tax Payable 400 3,500 State Income Taxes Parable 420 Union De Payable 52.325 Salaries and Wes Payable Tavthank and Media (b) Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 31