Exercise 10-5 (part level submission) during the month of march, crane company’s employees earned wages of $61,000. withholdings related to these wages were $4,667 for social security (fica), $7,148 for federal income tax, $2,955 for state income tax, and $381 for union dues. the company incurred no cost related to these earnings for federal unemployment tax but incurred $667 for state unemployment tax. collapse question part (a) 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.)