2 questions one on each tab

Payroll Tax
    Below is a payroll sheet for Otis Import Company for the month of September 2020. The
    company is allowed a        5.40%    unemployment compensation rate by the state; the federal unemployment
    tax rate is    0.60%    and the maximum for both is        $9,000    . Assume a    12%    federal
    income tax rate for all employees and a            7.65%    FICA tax on employee and employer on a maximum of
    $132,900    . In addition,    1.45%    is charged both employer and employee for an employee’s wages in excess
    of    $132,900    per employee.
    Name    Earnings to
Aug 31    September
Earnings    Income Tax
Withholding    F.I.C.A.    State
U.C.    Federal
U.C.
    B.D. Williams    $8,600    $800
    D. Raye    8,100    700
    K. Baker    9,800    1,100
    F. Lopez    13,600    1,900
    A. Daniels    119,000    16,000
    B. Kingston    126,000    19,600
    Instructions:
    (a) Complete the payroll sheet and make the necessary entry to record the payment of the payroll.
    Name    Earnings to Aug. 31    September Earnings    Income Tax Withholding    FICA    State U.C.    Federal U.C.
    B.D....