Answer:
wages expense 212,000 debit
            Income tax payroll payable 42,400 credit
            FICA payable                        16,900 credit
            insurnace premium payable 4,000 credit
            wages payable                   148,700 credit
--to record wages to employees--
payroll tax expense 19,400  debit
         FICA payable                     19,400 credit
--to record employeed payroll taxes--
Income tax payroll payable 42,400 debit
FICA payable                        33,800 debit
insurnace premium payable 4,000 debit
             Cash                                         80,200 credit
--to record payment to gevernment agencies--
Explanation:
We have to deduct from the wages the employee deductions
the remaining is the wages payable
Then, we record the same amount of fica as expense as we, the employer are paying them 
Then we debit all the liaiblities which arise from the employees and credit cash for the total amount