please explain

Baley Dry Cleaners has wix employoes who were pald the folowing wages during 2010 Frank Johnson The state alows the company a 15 unemployment compensation merit-rating reduction from the normal rate of 544. The tederal unempleyment rate is o est. The maximum. unemployment wages per employee are $7,000 for both the siate and the fedoral govemenent. income tax withholdings of a0p, are acplled to all ampleyees. A fit iC.A tas rale of Bs. on the employee and B\%y on the employer is applied to the first $128,400 of each employses wages. 2. Prepare the joumal entries to record the payment of payroll and the payroll tax expense on December 31, 2019. 1. Calculate the amount of payroll taxes to be paid by Bailey. Bailey's total payroll taxes equal