Why the FICA social security taxes payable and FICA medical taxes payable are $44640 and $10440 on question (4)?

The following monthly data are taken from Ramirez Company at July 31: sales salaries, $200,000; office salaries, $160,000; federal income taxes withheld, $90,000; state income taxes withheld, $20,000; Social Security taxes withheld, $22,320; Medicare taxes withheld, $5,220; medical insurance premiums, $7,000; life insurance premiums, $4,000; union dues deducted, $1,000; and salaries subject to unemployment taxes, $50,000. The employee pays 40% of medical and life insurance premiums. Prepare journal entries to record (1) accrued payroll, including employee deductions, for July; (2) cash payment of the net payroll (salaries payable) for July; (3) accrued employer payroll taxes, and other related employment expenses, for July-assume that FICA taxes are identical to those on employees and that SUTA taxes are 5.4% and FUTA taxes are 0.6%; and (4) cash payment of all liabilities related to the July payroll. 0000 4. July 31 JTVO 0 0 FICASocial Security Taxes Payable FICAMedicare Taxes Payable....... Employee Fed. Income Taxes Payable.... Employee State Income Taxes Payable................ Employee Medical Insurance Payable... Employee Life Insurance Payable........ Employee Union Dues Payable........... State Unemployment Taxes Payable............... Federal Unemployment Taxes Payable.... Cash. Record payment of FICA, income taxes, SUTA, FUTA, union dues, and insurance premiums. 44,646 10,440 90,000 20,000 7,000 4,000 1,000 2,700 300 180,080