The following monthly data are taken from a company's records at March $31$: sales salaries, $$680,000,$ office salaries, $$136,000$federal income taxes withheld $,$ $$204,000$state income taxes withheld, $$45,500,$ Social Security taxes withheld $$50,592$Medicare taxes withheld $,$ $$11,832$; medical insurance premiums $,$ $$16,500$life insurance premiums, $$13,500$; union dues deducted, $$10,500$and salaries subject to unemployment taxes, $$69,000.$ The employee pays $40\%$ of medical and life Insurance premiums. Prepare journal entries to record $(1)$ accrued payroll, including employee deductions, for March$(2)$ cash payment of the net payroll $($salaries payable $)$ for March; $(3)$ accrued employer payroll taxes for March$-$assume that FICA taxes are identical to those on employees and that SUTA taxes are $5\mathrm{.}4\%$ and FUTA taxes are $0\mathrm{.}6\%(4)$ employee benefits expense for medical insurance and life insurance ; and $(5)$ cash payment of all payroll tax and benefit liabilities related to the March payroll