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I'm strugggling with Accounting today....Can anyone help?? Please just don't give me the answer - I need to know HOW to figure the problem out...

I'm strugggling with Accounting today....Can anyone help?? Please just don't give me the answer - I need to know HOW to figure the problem out...

The following totals for the month of June were taken from the payroll register of Parks Company.

Salaries and wages $80,000
FICA taxes withheld 6,132
Income taxes withheld 17,600
Medical insurance deductions 3,200
Federal unemployment taxes 640
State unemployment taxes 4000

The entry to record accrual of Parks's Companys payroll taxes would include a

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