little confused on what i did wrong

According to a summary of the payroll of Guthrie Co. $790,000 was subject to the 6.0% social security tax and the 1.5% Medicare tax. Also, $40,000 was subject to state and federal unemployment taxes Required: A Calculate the employer's payroll taxes, using the following rates: state unemployment, 6.4%; federal unemployment 0.6% B. on December 31, joumalize the entry to record the accrua/ of payroll tavos. Refer to the Chart of Accounts for exact wording of account titles. A. Calculate the employer's payroll taxes, using the following rates: state unemployment, 5.4%; federal unemployment, 0.6%. $47.400 X Points: 0/1 Feedback Check My Work Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes. B. On December 31, journalize the entry to record the accrual of payroll taxes. Refer to the Chart of Accounts for exact wording of account titles. How does grading work? PAGE 1 JOURNAL Score: 37/61 ACCOUNTING EQUATION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY + 1 790,000.00 2 47,400.00 1 3 DATE DESCRIPTION Dec. 31 Salaries Expense Social Security Tax Payable Medicare Tax Payable Employees Federal Income Tax Payable Salaries Payable 11,850.00 1 40,000.00 t 690,750.00 t Points: 6.67/11 Feedback Check My Work Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes. Recall that the amounts calculated are amounts that are Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 111 Accounts Receivable 610 Interest Revenue 112 Interest Receivable 113 Notes Receivable EXPENSES 510 Cost of Merchandise Sold 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance 120 Land 123 Building 124 Accumulated Depreciation-Building 125 Office Equipment 126 Accumulated Depreciation Office Equipment 520 Salaries Expense 524 Depreciation Expense-Building 525 Delivery Expense 526 Repairs Expense 529 Selling Expenses 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense LIABILITIES 210 Accounts Payable 534 Supplies Expense 535 Payroll Tax Expense 536 Vacation Pay Expense 213 Interest Payable 214 Notes Payable 537 Pension Expense OL Chart of Accounts URIIUIT LAPUR 215 Salaries Payable 538 Cash Short and Over 539 Product Warranty Expense 540 Damage Awards and Fines 541 Miscellaneous Expense 710 Interest Expense 216 Social Security Tax Payable 217 Medicare Tax Payable 218 Employees Federal Income Tax Payable 219 Employees State Income Tax Payable 221 Retirement Savings Deductions Payable 224 Federal Unemployment Tax Payable 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable 229 EPA Fines Payable 230 Litigation Claims Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary