1) BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $117,000 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.6% and SUTA taxes are 2.9% of the first $7000 paid to its employee. Compute BMX's amounts for each of these four taxes as applied to the employee's gross earnings for September under each of three separate situations (a), (b), and (c). (Round amounts to cents.)

Gross Pay through August

a. $ 6,400

b. 18,200

c. 110,700

Gross Pay for September

a. $800

b. 2,100

c. 8,000

2) Using the data in situation a of Exercise 9-5, prepare the employer's September 30 journal entries to record salary expense and its related payroll liabilities for his employee. The employee's federal income taxes withheld by the employer are $80 for his pay period. (Round amounts to cents.)

3) Using the data in situation a of Exercise 9-5, prepare the employer's September 30 journal entries to record the employer's payroll taxes expense and its related liabilities. (Round amounts to cents.)