Can someone explain how to get those numbers for part b?

Exercise 10-5 (Part Level Submission) During the month of March, Blossom Company's employees earned wages of $72,000. Withholdings related to these wages were $5,508 for Social Security (FICA), $8,438 for federal income tax, $3,488 for state income tax, and $450 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $788 for state unemployment tax 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 Mar. 31 Salaries and Wages Expense Debit Credit 72000 54116 Salaries and Wages Payable 8438 Federal Income Taxes Payable 5508 FICA Taxes Payable 3488 State Income Taxes Payable 450 Union Dues Payable 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 Mar. 31 Payroll Tax Expense Credit Debit 5508 FICA Taxes Payable State Unemployment Taxes Payable