how do I figure the salary payable?

Joumal entry worksheet Record the employee payroll expenses and liabilities for the first weekly pay period of the year. Note: Enter debits before credits Date Jan 08 21,780.00 70,840.00 I General Journal office salaries expense Sales salaries expense FICA-Social sec. taxes payable FICA-Medicare taxes payable Employee medical insurance payable Employee union dues payable salaries payable 5.741.20 1.342.70 1,350.00 800.00 Record entry C lear entry Record entry Clear entry View general journal 2. Prepare the journal entry to record Regis's (employer) payroll taxes resulting from the January 8 payroll Regis's merit rating reduces its state unemployment tax rate to 4% of the first $7,000 paid each employee. The federal unemployment tax rate is 0.50% (Round your answers to 2 decimal places.) View journal entry worksheet View transaction ist No Date 1 Jan 08 I Debit Credit F 5.741.20 General Journal Payrollares expense ICA-Social sec, taxes payable FICA_Medicare awes payable State unemployment taxes payable Federal unemployment taxes payable