Payroll and Payroll Taxes

Rand Company's payroll on December 31 of the current year is as follows:

• total payroll, $500,000
• payroll in excess of $100,000 to each employee, $350,000
• payroll in excess of $7,000 to each employee, $400,000
• income taxes withheld, $85,000
• union dues withheld, $10,000
• tax rates: State unemployment tax, 5.4%; F.I.C.A. tax, 6% for employees and 8% for employers for any amounts over $100,000; federal unemployment tax, 0.6% Prepare the journal entries for Rand's payroll and payroll taxes.

This is what I already have for journal entries, just need one:

Payroll

Salaries Expense $500,000

Federal Income Tax Withhold Payable $85,000

FICA Taxes Payable ?

Union Dues Payable $10,000

Cash (Wages Payable) ?

Payroll Tax Expense

Payroll Tax Expense $18,000

FICA Taxes Payable $12,000

Federal Unemployment Taxes Payable $600

State Unemployment Taxes Payable $5,400

I need to know what is FICA Taxes Payable amount and Cash (Wages Payable)?