How do you explain/compute the calculations for the March 31st adjusting entry for the State and Federal Unemployment Tax payable amounts? I'm having a hard time figuring out the calculations on those two?

Francisco Company has 10 employees, each of whom earns $2,800 per month and is paid on the last day of each month. All 10 have been employed continuously at this amount since January 1. On March 1, the following accounts and balances exist in its general ledger: a. FICASocial Security Taxes Payable, $3,472; FICAMedicare Taxes Payable, $812. (The balances of these accounts represent total liabilities for both the employers and employees FICA taxes for the February payroll only.) b. Employees Federal Income Taxes Payable, $4,000 (liability for February only). c. Federal Unemployment Taxes Payable, $336 (liability for January and February together). d. State Unemployment Taxes Payable, $2,240 (liability for January and February together). During March and April, the company had the following payroll transactions. Mar. 15 Issued check payable to Swift Bank, a federal depository bank authorized to accept employers payments of FICA taxes and employee income tax withholdings. The $8,284 check is in payment of the February FICA and employee income taxes. 31 Recorded the journal entry for the March salaries payable. Then recorded the cash payment of the March payroll (the company issued checks payable to each employee in payment of the March payroll). The payroll register shows the following summary totals for the March pay period. Salaries Office Salaries Shop Salaries Gross Pay FICA Taxes* Federal Income Taxes Net Pay $ 11,200 $ 16,800 $ 28,000 $ 1,736 $ 4,000 $ 21,858 $ 406 * FICA taxes are Social Security and Medicare, respectively.

31 Recorded the employers payroll taxes resulting from the March payroll. The company has a merit rating that reduces its state unemployment tax rate to 4.0% of the first $7,000 paid each employee. The federal rate is 0.6%.

Mar. 31	Payroll Tax Expense	2814
	FICASocial Security Taxes Payable		1736
	FICAMedicare Taxes Payable		406
	Federal Uneamployment Taxes Payable		112
	State Unemployment Taxes Payable		560
	(Recorded employers payroll taxes resulting from the March payroll.)