Hi @khaleds,
Thank you so much for your patience.
Here's what I've got. I assume that you are responsible of paying the payroll tax liabilities. According to the article above, you will need to credit the payroll liabilities (employee taxes) and debit payroll expenses (employer taxes) when creating a Journal Entry. The Paychex processing admin fee isn't part of the employee liabilities but it's an employer expense. Please check this out:

Payroll Expenses: Gross Wages                                  (Debit)    10,859.58
Payroll Liabilities:   Employee Social Security              (Credit)                      835.20
Payroll Liabilities:   Employee Medicare                       (Credit)                      195.33
Payroll Liabilities:   Employee Fed Income Tax            (Credit)                   1,159.03
Payroll Liabilities:   Employee State Income Tax          (Credit)                      121.24
Payroll Expenses:  Employer Social Security              (Debit)         835.20
Payroll Expenses:  Employer Medicare                        (Debit)        195.33
Payroll Expenses:  Employer Fed Unemploy...             (Debit)          21.24
Payroll Expenses:  Employer State Unemploy..            (Debit)        120.38
Payroll Expenses:  Employer State Emp Train...           (Debit)           3.54
Payroll Expenses:  Paychex Processing Ad Fee          (Debit)        618.98
Checking (use to offset the Paychex fee)                      (Credit)                      618.98  
Expenses:  Delivery Fee                                                (Debit)          11.00                               
Checking (use to offset the Delivery fee)                       (Credit)                        11.00
Checking (used for processing paycheck net amount) (Credit)                    9,724.47  

As I have understood, the employee gross wage is 10,859.58. Let's deduct the employee taxes for a total of $2,310.80 ($835.20 (SS)+$195.33 (Medicare)+$1,159.03 (FIT)+$121.24 (SIT)) to the gross wage that is equal to the employee paycheck net amount $8,548.78.

In the last line item, QuickBooks Online automatically adds the paycheck net amount and employer taxes. Since the net amount is $8,548.78, it adds the employer taxes of $1,219.25 ($835.20 (SS)+ $195.33 (Medicare)+ $21.24 (FUTA)+ $120.38 (SUTA)+ $3.54 (State Emp. Training)) that is equal to $9,724.47.

Now there is $2,310.60 sitting in the Payroll Liability accounts (Employee SS, Employee Medicare, Employee SIT, Employee FIT) waiting to be paid. You will create a check for this liability and you will use the liability accounts that were used in the Journal Entry. This will zero out the liability or lower it to the current amount outstanding.
In your Balance Sheet report, it should show positive amounts for the employee tax liabilities. After you've created checks for these taxes, they will go away from that report.

Please let me know if you need further clarification.