how do i illustrate the effects on the account

The summary of the payroll for the monthly pay period ending July 15 indicated the following: ? Salaries $180,000 Federal income tax withheld 32,300 Medical insurance withheld 7,370 Social security tax withheld 10,800 Medicare tax withheld 2,700 a. Illustrate the effects on the accounts and the financial statements of the payroll. Employee FICA Tax includes social security tax and medicare tax withheld. Assets = Liabilities + Stockholders' Equity Cash Employee Federal Income Employee Medical Employee FICA Tax Tax Payable Insurance Payable Payable Retained Earnings