Need some help with this question:

Leonard recorded gross pay of $250,000. This is subject to employees portion of social security and Medicare taxes of $16,750. Unemployment taxes of $3,000, and federal tax withholdings of $46,000. Calculate the payroll tax expense, salaries payable, and the employers total liability for this payroll.

Not sure if I'm doing this right, thinking it is:

Payroll tax expense: 16,750

salaries payable: 250,000

the employers total liability for this payroll: 266,750