TurboTax Business "Payroll Taxes"

If you only know the question to one question, please still answer.. don't feel like you have to answer everything! Thank you

Hi! I'm confused on what to enter on TurboTax Business for Payroll Taxes Paid.

The help file mentions:

An employer's payroll tax expense is usually federal and state payroll taxes not withheld from (and therefore paid by) the employee.

Examples include:
-State unemployment insurance
-Federal unemployment insurance
-Other state payroll taxes not withheld from employee

I use Intuit's Full Service Payroll, so I feel there should be a report somewhere that I can easily find this information, but I'm having trouble locating it. Please tell me there is one and how to find it. 🙂

I am also confused on when I look at Archived Forms I see lots of 2020 filed in 2021 (4th quarter return / FD 940, FD 941 etc). 

Maybe this is one of those things that relates to whether I'm cash accounting or accrual? Sadly that's another question where some stuff seems to say I have to be accrual due to inventory business (eBay/Amazon sales), but other stuff seems to say it's fine to do cash and easier that way if I'm an S Corp and had less than $5 million annual sales.

If I filed cash accounting, does that mean I do not list 4th quarter payments in the Payroll Taxes paid since they were paid the next year? I'm worried that's instant audit. Example: Make $200k one year and make $5k the next as the business dies off or slowed down from Covid. I'd be claiming I paid more in payroll taxes than I earned the next year and in the $200k year doesn't it automatically look like I paid way too little if the 4th quarter tax payments aren't shown on the return being filed?

Thank you!