Happy Camper Company's Avery Wallace is continuing her analysis of the company's position and believe the company will need to borrow $22,000 in order to expand operations. She consults Woodland Bank and secures a 12%, one-year note on September 1, 2026, with interest due at maturity. Additionally, the company hires an employee, Jim Varny, on September 1. Varny will receive a salary of $5,500 per month. Payroll deductions include federal income tax at 30%, OASDI at 6.2%, Medicare at 1.45%, and monthly health insurance premium of $200. The company will incur matching FICA taxes, FUTA tax at 0.6%, and SUTA tax at 5.4%. Round calculations to two decimals. Omit explanations on journal entries Read the requirements. Requirement 1. Record the issuance of the $22,000 notes payable on September 1, 2026. (Record debits first, then credits. Exclude explanations from any journal entries) Date Sep 1, 2026 Accounts Date Sep. 30, 2026 Debit Requirement 2. Record the employee payroll and employer payroll tax entries on September 30, 2026 (Round all calculations to two decimal places. Record debits first, then credits. Exclude explanations from any journal entries.) Start by preparing the compound journal entry to record salaries expense and payroll withholdings on September 30, 2026. Do not record the employer payroll tax with this entry. We will do that in the following step. Date Credit Sep. 30, 2026 Accounts Debit Prepare the compound journal entry to record employer payroll taxes on September 30, 2026. Accounts Credit Debit Credit Requirements 1. Record the issuance of the $22,000 notes payable on September 1, 2026. 2. Record the employee payroll and employer payroll tax entries on September 30, 2026. 3. Record all payments related to September's payroll. Payments are made on October 15, 2026. 4. Record the entry to accrue interest due on the note at December 31, 2026. 5. Record the entry Happy Camper Company would make to record the payment to the bank on September 1, 2027 Print Done Requirement 3. Record all payments related to September's payroll. Payments are made on October 15, 2026. (Round all calculations to two decimal places, Record debits first, then credits Exclude X

calculasions to ho decimals. Orit explanmions on joumal entres Bead the reguingmints. joumai etries) Requirements 1. Record the issaance of the $22000 notes payatie con Seplember 1,2026 2. Recond the emyloyee payroll and employer paycil tax entries on Seplember 30.2025 3. Record al payments wiared io Septembere payol. Paymerts are made on October 15, 2026 . Prtpare the compound pumal erty to record empioyer payet tavis on Septenber 30, 2026 4. Recoit the entry to acchue interest due on the cole at December 31, 2025 to the bank on Seplemter 1, 2027