how doi figure FUTA and SUTA

\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & 1,215.81 & 1,513.60 & 1,513.60 & & & & & \\ \hline & 1,758.64 & 2,250.00 & 2,250.00 & & & & & 2,25 \\ \hline & 948.24 & 1,220.00 & 1,220.00 & & & & 1,220.00 & \\ \hline & 1,100.72 & 1,350.00 & 1,350.00 & & & & & 1,35 \\ \hline & 1,801.31 & 2,307.69 & 2,307.69 & & = & 2,307.69 & & \\ \hline & 934.46 & 1,200.00 & 1,200.00 & & & & 1,200.00 & \\ \hline & 1,323.10 & 1,656.00 & 1,656.00 & & & & & \\ \hline & 1,614.28 & 2,050.00 & 2,050.00 & & & & & \\ \hline & 847.50 & 1,080.00 & 1,080.00 & & & & 1,080.00 & \\ \hline & 950.88 & 1,223.08 & 1,223.08 & & & & 1,223.08 & \\ \hline & & & & & 100 & & & \\ \hline & & & & & & & & \\ \hline & & & & & & 5 & & \\ \hline 0.00 & 12,494.94 & 15,850.37 & 15,850.37 & 0.00 & 0.00 & 2,307.69 & 4,723.08 & 3,60 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & 1,215.81 & 1,513.60 & 1,513.60 & & & & & \\ \hline & 1,758.64 & 2,250.00 & 2,250.00 & & & & & 2,25 \\ \hline & 948.24 & 1,220.00 & 1,220.00 & & & & 1,220.00 & \\ \hline & 1,100.72 & 1,350.00 & 1,350.00 & & & & & 1,35 \\ \hline & 1,801.31 & 2,307.69 & 2,307.69 & & = & 2,307.69 & & \\ \hline & 934.46 & 1,200.00 & 1,200.00 & & & & 1,200.00 & \\ \hline & 1,323.10 & 1,656.00 & 1,656.00 & & & & & \\ \hline & 1,614.28 & 2,050.00 & 2,050.00 & & & & & \\ \hline & 847.50 & 1,080.00 & 1,080.00 & & & & 1,080.00 & \\ \hline & 950.88 & 1,223.08 & 1,223.08 & & & & 1,223.08 & \\ \hline & & & & & 100 & & & \\ \hline & & & & & & & & \\ \hline & & & & & & 5 & & \\ \hline 0.00 & 12,494.94 & 15,850.37 & 15,850.37 & 0.00 & 0.00 & 2,307.69 & 4,723.08 & 3,60 \\ \hline \end{tabular}