need help with a journal entry

the journal entries for #4 referenced in the question is

6 During 2023, prior to recording the missed payroll adusting entry in #4, JAR had net income of $620,655. JAR's income tax rate is 30%. Calculate JAR's new net income taking the payroll adjustement and income taxes into consideration, use it to calculate JAR's basic EPS for 2023. JAR had 100,000 common shares outstanding throughout 2023. Before you ask, you do not need to know JAR's income tax expense to anwwer this question but if you did, you could figure it out with the info given. 4 12,460 12/31/23 Salaries and Wage Expense FICA Taxes Payable Federal Income Tax Withold Payable State Icnome Tax Withold Payable Salaries and Wage Payable 829 12460*1.45%) + (10460*6.2%) 2,243 12460*18% 623 12460*5% 8,765 842 Payroll Tax Expense FICA Tax Payable FUTA Payable SUTA Payable 829 6 (12460-117600)*.8% 7 (12460-11760)*1%