Please explain, thank you.

Sheffield's gross earnings for the week were $1,750, his federal income tax withholding was $330, and his FICA total was $134. What was Sheffield's net pay for the week? Sheffield's net pay for the week $ Journalize the entry for the recording of his pay in the general journal. (Note: Use Salaries and Wages Payable: not Cash.) (Credit accounts titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Record the issuing of the check for Sheffield's pay in the general journal. (Credit accounts titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation