Need help in Principles of Accounting 1

I am having a hard time understanding how they are getting some of the answers to some of the problems within the book. 

Example 1, on page 71, Problem 8B-5, the check figure says that line 4 on Form 940 should be 182,000 and I have no idea how they came to that and I have looked back through the chapter over and over for help with it and I can't find anything.

Example 2, page 70, Problem 8B-3 the check figure says liability for the quarter is $7,999.68 and I can't figure out how they came to that number.

Example 3, page 69, Problem 8A-5 the check figure says the Total Exempt Payments is supposed to be $186,530, again can't figure out how they came to that number.

Is there anyone that can help me with these?

Thanks