Please show working math because no matter what I do I cant seem to figure out State Unemployment Tax (Suta)

Also, assume that the current FICA tax is 7.65% on an employee's wages to $142,800 and 1.45% in excess of $142,800. The federal unemployment tax rate is 0.8% after state credit. when amount is entered. Do not indent manually. List all debit entries before credit entries.)