I need help completing the Payroll journal entries

Payroll and Payroll Taxes

Total Payroll ?????

payroll in excess of $120,000 to each employee, $300,000

payroll in excess of $7,500 to each employee, $410,000

income taxes withheld, $90,000

union dues withheld, $5,000

tax rates: state unemployment tax, 5.4%, FICA tax, 8% and 8% for employees in any amount over $115,000; federal unemployment tax, 0.6% Required: Prepare the journal entries for Porcupine's payroll and payroll taxes.