How to do this problem

Using the information provided below, prepare a journal entry to record the payroll tax expense for Mr. B's Carpentry. Assume: FICA tax rates are: OASDI 6.2% on a limit of $102,000 and Medicare 1.45% State unemployment tax rate is 2% on the first $7,000 Federal unemployment tax rate is 0.8% on the first $7,000