The following is a payroll sheet for Flounder Imports for the month of September. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $106,800. In addition, 1.45% is charged both employer and employee for an employees wages in excess of $106,800 per employee.

Determine the income tax, FICA, State unemployment, and federal unemployment:

name	earnings to aug 31	september earnings	income tax	fica	state unemployment	federal unemployment
Jerry Kaye	75000	16000.00	1600.00	1224.00	160.00	128.00
Jessie Randle	103000	17000.00	1700.00	1300.50	170.00	136.00
Javier White	5700	800.00	80.00	61.20	8.00	6.40
Jeremy Taggle	126000	19000.00	1900.00	1453.50	190.00	152.00
John Jay	43200	7400	740	566.10	74.00	59.20
Joan Short	3800	1500.00	150.00	114.75	15.00	12.00
total	356700	61700.00	6170	4720.05	617	493.6

Please help me solve the numbers in red.