please help correct the red areas.

Following are the balances in Daffy Inc's ledger as of: Instructions Show the balances for each of the above accounts as of January 31,2023 if the following transactions occured during January 1 January payroll shows - Salaries and wages expense of $60,000, FICA taxes payable $4,590, federal income taxes payable $2,970, state income taxes payable $730 and net pay $51,710