Exercise 11-5:

- BMX Company has one employee, FICA Social Security taxes are 6.2% of the first $118,500 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% 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	Gross Pay for September
a	$6,400	$800
b	18,200	2,100
c	112,200	8,000

- Using the data in situation of Exercise 11-5, prepare the employer's September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employee's federal income taxes withheld by the employer are $80 for this pay period. (Round amounts to cents.)

- Using the data in situation a of Exercise 11-5, prepare the employer's to record the employer's payroll taxes expense and its related liabilities. (Round amounts to cents.)