Can anybody help me? both parts please

According to a payroll register summary of Ruiz Company, the amount of employees' gross pay in December was $850,000 of which $90,000 was not subject to FICA-OASDI tax and $750,000 was not subject to state and federal unemployment taxes. A. Determine the employer's payroll tax expense for the month, using the following rates: FICA-OASDI 6.2%; FICA-HI 1.45%; state unemployment 3.4%; and federal unemployment 0.6%. B. Prepare the journal entry to record the December payroll tax expense