explanation please

Instructions: (a) Complete the payroll sheet and make the necessary entry to record the payment of the payroll. Income Tax Withholding FICA State U.C. Federal U.C. Name B.D. Williams D. Raye K. Baker F. Lopez 1A. Daniels B. Kingston Total Earnings to Aug. 31 $8,600 8,100 9,800 13,600 109,000 113,000 September Earnings $800 700 1,100 1,900 12.000 18,000 Instructions: (a) Complete the payroll sheet and make the necessary entry to record the payment of the payroll. Income Tax Withholding FICA State U.C. Federal U.C. Name B.D. Williams D. Raye K. Baker F. Lopez 1A. Daniels B. Kingston Total Earnings to Aug. 31 $8,600 8,100 9,800 13,600 109,000 113,000 September Earnings $800 700 1,100 1,900 12.000 18,000