I need the payroll tax expenses debit and the federal unemployment taxes payable and the state unemployment taxes payable

Salaries Beg. Current Ending and Cum. Period Cum. Income Health United Total Net Chk Wages Earn. Earn. Earn. OASDI Med. Tax Ins. Way With. Pay No. Exp. 83,000 $ 4,400 $ 87,400 $ 272.80 $ 63.80 $ 1,100 $ 88 $ 45 $ 1,569.60 $ 2,830.40 801 $ 4,400 112,400 7,300 119,700 378.20 105.85 2,920 146 3,560.05 3,739.95 802 7,300 42,000 3,900 45,900 241.80 56.55 975 1,351.35 2,548.65 803 3.900 60,000 3,900 63,900 241.80 56.55 1,560 1,971.35 1,928.65 804 3.900 O 3,000 3,000 186.00 43.50 O 8 1.200 1,489.50 1,510.50 805 3.000 $ 297,400 $ 22,500 $319,900 $1,320.60 $ 326.25 $ 7,755 $ 450 $ 90 $ 9,941.85 $ 12,558.15 $ 22,500 Requirement 2. Journalize Brook Company's salaries and wages expense accrual for the current pay period. (Round all amounts to the neares L. L-LIN