Total wages and salaries for the month of January were $50,000. Because it is January, no employee has yet reached the FIXA tax cap amount, so the full FICA tax percentage is applicable to the entire amount of wages and salaries. The same is true of the federal unemployment tax amount. The state requires a 5.4% employer tax on all wages and salaries. Income taxes withheld from employees' pay during the month totaled $7,000. Make the summary journal entries to record payment of wages and salaries and recognition of total salary and wage expense (including payroll tax expense) for the month. (Please use Excel or a table in Word to set up your answer showing appropriate accounts and the amounts debited or credited)

So far this is what I have. I submitted it to my instructor for review and she emailed me back. If you could help me fix my problem, I'd greatly appreciate it. Thanks in advance. Just incase you can't read what the picture shows. I made a table. I'm also missing a journal entry.

Journal Entry
For the period ending in January 31, 2017
Date	Account Description	Debit	Credit
31-Jan	Salary and Wages Expense	$50,000.00
31-Jan	To FICA Social Security Tax @ 6.2%		$3,100.00
31-Jan	To MEDICARE Tax @ 1.45%		$725.00
31-Jan	To State Tax @ 5.4% (Wrong)		$2,700.00 (Wrong)
31-Jan	To Federal Withholding		$7,000.00
31-Jan	To Salary and Wages Payable (Wrong)		$36,475.00 (Wrong)

H Wrap Tet unked Cll Nute Inset Delete lomst Furmalliing- Tab Cisa Question 3 Journal Entry count Desi 1-Jan Salery and wages Expense CA Social s 725.00 S2,0000 7,000.00 $36,475.00 u are also mlssing a 1 JanTo MEDICARE Ta 145 1-Jan To tate Tax 5.48 Wk 2 01 & 03 4 100 8