You're one of the few who actually reads those guidelines and comes back with your attempts at the problem. We appreciate that.
Do please note that columns don't show when the post goes up. We can only see it if we do a "quote" reply, and even then, it won't show up again when I post. Please put Dr & Cr in front of the line, or use dots to space over or something. I can only see your columns while I'm in this "quote" mode.
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
The concept is there but "FICA tax" and "federal income tax" are not the account names. This was deducted from the employees' checks and will have to be paid to the appropriate government agencies, meaning it's still DUE to be paid to them. What kind of account is it when it's still due?
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
Again, you have to indicate that the taxes are DUE and your account names don't reflect this. (Just looking at them, they could be expenses or whatever.) You also accidentally copied the federal witholding for the FICA - check that. The unemployment calculations are correct.