Can anyone explain to me why the Medicare amount in the journal entry isn't the same as the Meicare amount in the payroll register? According to my teacher the $116.44 in the journal entry is correct. I just need an explanation to how they're getting that math.

Record the journal entry to account for employer payroll taxes based on the totals in the payroll register and the FUTA and SUTA calculations. Book the entry on the date paychecks are distributed. Recall that Zachary Fox and Michael Sierra are married, while Calvin Bell and David Alexander are single. Year-to-date taxable earnings for FICA taxes, prior to the current pay period, are as follows: 1. Zachary Fox 50 2. Calvin Bell: $20,478.57 3. David Alexander: $198,450 4. Michael Sierra: $117,600 Notes: - Enter the transaction date on the first line only (if multiple transactions are required, enter the date on the first line of each transaction). Enter all debits within the transaction prior to entering any credits. - See the Chart of Accounts provided for the proper account names to use. - To earn any credit for a given line within the journal entry, the account name must be correct. Partial credit wil be given for a correct account name with an incorrect amount, wiile full credit will be given for a correct account name with a correct amount. - Do not include journal entry explanation when submitting your