Hi, please help with the red circle part!! And also please provide detailed solution of how you get these answers. Thanks!

Exercise 13-6 Your a nswer is partially correct. Try again. The payroll of Blossom Company for September 2016 is as follows. Total payroll was $464,000, of which $118,000 is exempt from Social Security tax because it represented amounts paid in excess of $118,500 to certain employees. The amount paid to employees in excess of $7,000 was $418,000. Income taxes in the amount of?86,000 were withheld, as was $8,500 in union dues. The state unemployment tax is 3.5%, but Blossom Company is allowed a credit of 2.3% by the state for its unemployment experience. Also, assume that the current FICA tax s 7.65% on an employee's wages to $118,500 and 1.45%n excess of S 118,500. No employee for Blossom makes more than $125,000. The federal unemployment tax rate is 0.8% after state credit. Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. (Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Salaries and Wages Expense 464000 Cash 336500 Withholding Taxes Payable 86000 FICA Taxes Payable 33000 Union Dues Payable (To record wages and salaries paid) Payroll Tax Expense 8500 FICA Taxes Payable 33000 SUTA Taxes Payable FUTA Taxes Payable 560 (To record employer payroll taxes)