Why are those two incorrect? Please provide the correct amount that should be entered, thanks

E10-3 Recording Payroll Costs [LO 10-2] McLoyd Company completed the salaries and wages payroll for March. The payroll provided the following details: Salaries and wages earned Employee income taxes withheld FICA taxes withheld Unemployment taxes $450,000 41,625 32,175 3,125 Required: 1. Considering both employee and employer payroll taxes, use the preceding information to calculate the total labor cost for the company for March. 2, & 3. Prepare the journal entry to record the payroll for March, including employee deductions (but excluding employer payroll taxes) and record employer's FICA taxes and unemployment taxes. Employees were paid in March but amounts withheld were not yet remitted. Show less No Date Credit Debit 450,000 March 31 General Journal Salaries and Wages Expense Withheld Income Taxes Payable FICA Payable 41,625 32,175 376,200 Cash March 31 35,300 Payroll Tax Expense Unemployment Taxes Payable FICA Payable 32,175 x 3,125 X