Gross pay 200,000
Withholding deductions:
FICA tax 14,300
Federal income tax 50,700
Net pay : 135,000

Prepare Journal entry to record the payroll
Debit Credit
Salary expense 200,000
FICA tax 14,300
Federal Income tax 50,700
Cash(net/take home pay) 135,000

Journal entry to record the payroll tax expense
Debit Credit
Payroll taxes expense 53,170
Fica tax 50,700
Federal unemployment tax 520
State unemployment tax 1,950

Please don't double-post. That just confuses us. This was answered over here:
https://www.askmehelpdesk.com/accounting/prepare-journal-entry-record-payroll-tax-expense-434622.html