please show the calculations :-)

Grainger Company completed the salaries and wages payroll for March. The payroll provided the following details: $600,000 $158,000 $45,900 Employee Gross Pay Income Taxes Withheld FICA Withheld from employees Employee Charitable Contributions Withheld Employer Unemployment Taxes $22,000 $11,640 1. Assuming that net pay was directly deposited into the employee's bank accounts, prepare the journal entry to record the March Salaries Expense and payment to employees. 2. Prepare the journal entry to record the employer's FICA taxes and unemployment taxes. (Assume that amounts withheld have not been remitted). 3. What is the payroll or labor cost for Grainger Company? 2. Prepare the journal entry to record the employer's FICA taxes and unemployment taxes. (Assume that amounts withheld have not been remitted). Date General Journal Debit Credit