During the month of March, Maria Company's employees earned wages of $74,000. Withholdings related to these wages were $5,661 for Social Security (FICA), $14,700 for federal income tax, $6,800 for state income tax, and $600 fo union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,300 for state unemployment tax. (a) Prepare the necessary March 31 journal entry to record wages expense and wages payable. Assume that wages earned during March will be paid during April. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)