How is the stuff in red wrong?

Salaries: \begin{tabular}{|l|l|} \hline Sales salaries & $325,000 \\ \hline Warehouse salaries & 192,000 \\ \hline Office salaries & 137,000 \\ \hline & $654,000 \\ \hline \end{tabular} Deductions: Federal income tax withheld $116,200 \begin{tabular}{l|l} Social security tax withheld & 39,240 \end{tabular} Medicare tax withheld 9,810 Retirement savings 14,388 Group insurance $191,41011,772 Tax rates assumed: Social security 6% Medicare 1.5% State unemployment (employer only) 5.4% Federal unemployment (employer only) 0.6% 1. Assuming that the payroll for the last week of the year is to be paid on December 31. joumalize the following entries (refer to the chart of accounts for the exact wording of the account tittes. CNOW joumals do not use lines for joumal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit ontry when a credit amount is entered): a. December 30 , to record the payroil. b. December 30 , to record the employer's payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last weok of the year, $45,000 is subject to unemployment compensation taxes. 2. Assuming that the payroll for the last week of the year is to be paid on January 5 of the tollowing fiscal year, journalize the following entries (refer to the chart of accounts for the exact wording of the account tities. CNOW journals do not use lines for joumal oxplanations. Every aine on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credir entry when a creait amount is entered): a. On page 11 of the joumal: December 30 , to record the payroll. b. On page 12 of the journal: January 5 , to record the employer's payroll taxes on the payroll to be paid on January 5 . Because it is a new fiscal year, all salaries are subject to unemployment compensation taxes. Score: 101/109 ACCOUNTBUG EQUATION JOURNAL Score: 57/61 ACCOUNTING EQUATION