On 1120S: How do I segregate wages, health care coverage, taxes, retirement....?

Line 7 Comp of Officers: What goes there? Is it gross pay, OR is it gross pay subtract Cafe 125 and 401K, OR is Gross pay subtract Cafe 125.

Line 8 Salaries and Wages: Same question

Line 12 taxes and licenses: Total FICA taxes paid by employer for all employees including shareholders? (FUTA etc...)

Line 17 pension and profit sharing: ?

Line 18 Employee Benefits: Employer matching 401k?

Line 19: Employer cost of Health insurance? I know a lot else goes there but specifically concerned about health care coverage.