please provide any formula and show work please i want to understand

The payroll of Riverbed Company for September 2016 is as follows. Total payroll was $434,000 Jof which $102,000 is exempt from Social Security tax because it represented amounts paid in excess of $118,500 to certain employees. The amount paid to employees in excess of $7,000 was $377,000. Income taxes in the amount of $87.800 were withheld, as was $9,800 in union dues. The state unemployment tax is 3.5%, but Riverbed Company is allowed a credit of 23% by the state for its unemployment experience. Also, assume that the current FICA tax is 7.65% on an employee's wages to $118,500 and 145% in excess of $118.500. No employee for Riverbed makes more than $135,000. The federal unemployment tax rate is 0.8% after state credit Prepare the necessary journal entries if the wages and salaries paid and the employer payroll taxes are recorded separately. (Round answers to decimal places, e9.5.275. no entry is required, select "No Entry" for the account titles and enter for the amounts Credit account titles are automatically Indented when amount is entered. Do not Indent manually.) Account Titles and Explanation Debit Credit LA (To record wages and salaries paid) Debit Credit Account Titles and Explanation I (To record wages and salaries paid) (To record employer payroll taxes)