I am not sure how to fit the answer provided into the journal entry I was given (Answer provided and journal entry needed are below).

	Name		Hours Worked		Pay Rate		Federal Income Tax Withheld	Annual Earnings Prior to this check
	Richards, B.		40		$75 per hour		$300	$138,000
	Matthews, M.		42		$80 per hour		$320	$140,000
	Ramon, C.		44		$82 per hour		$355	$0
	Wong, S.		46		$90 per hour		$372	$151,000
Additional information is as follows:
The state income tax rate is 4%. Employees' federal income tax withholdings depend on various factors, and the amounts are as indicated in the above table.
Overtime is paid at 150% (time and a half) of the normal hourly rate.
Assume that gross pay is subject to social security taxes at a 6.5% rate, on an annual base of $142,800. Assume that Medicare/Medicaid taxes are 1.45% of gross earnings. These taxes are matched by the employer.
Dish Pan has 100% participation in a $10 per paycheck employee charitable contribution program. These contributions are withheld from weekly pay.
Dish Pan's payroll is subject to federal (0.6%) and state (1.5%) unemployment taxes on each employee's gross pay, up to $7,000 per year. All employees had earned in excess of $7,000 in the months leading up to November, with the exception of Carlita Ramon. This was Carlita's first week with the company.
Dish Pan employees are expected to wear company unifroms. Each employee has $15 taken from their paycheck each week to cover the cost of the uniforms.

*** Prepare journal entries for Dish Pan's payroll and the related payroll expenses. The dates and memo entries are already provided.

Answer provided

*** Journal entry format I need it in:

B) Journal Entries :- Employer need to match the contribution for Social Security and Medicare tax. FUTA & SUTA tax liability will be calculated only for Ramon, C.'s gross pay. Federal Unemployment Taxes = Gross Pay * 0.6% = 3,772 * 0.6 % = $ 22.63 State Unemployment Taxes = Gross Pay * 1.50% = 3,772 * 1.50% = $ 56.58 Please refer below Journal Entries for the same. Date General Journal 21-Nov Wage Expenses Employee Federal Income Taxes Payable Employee State Income Taxes Payable Employee FICA Social Security Taxes Payables Employee FICA Medicare Taxes Payables Employee Charitable Contribution Employee Uniform Deduction Wages Payable 21-Nov Payroll Tax Expenses Employer FICA Social Security Taxes Payables Employer FICA Medicare Taxes Payables Employer FUTA Tax Payable Employer SUTA Tax Payable Hope given answer will solve your query. Debit $ 14,622.00 $ 913.41 Credit $ 1,347.00 $ 584.88 $ 622.18 $ 212.02 $ 40.00 $ 60.00 $ 11,755.92 $ 622.18 $ 212.02 $ 22.63 $ 56.58 GENERAL JOURNAL Date 19-Nov 19-Nov 15-Dec 31-Dec Accounts Record weekly payroll To record employer portion of payroll taxes Remit payment to US Treasury for FICA taxes for November 19 payroll only Remit payment to charitable organization and uniform company for November 19 payroll only Debit Credit