MRI Company has one employee. FICA Social Security taxes are 6.2% of the first $106,800 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For MRI, its FUTA taxes are 0.8% and SUTA taxes are 2.9% of the first $7,000 paid to its employee.

	Gross Pay through August		Gross Pay for September
a.	$	6,400	$	800

Prepare the employers September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employees federal income taxes withheld by the employer are $135 for this pay period. (Round your answers to 2 decimal places. Omit the "$" sign in your response)

Date		General Journal	Debit	Credit
Sept.	30	(Click to select)Salaries expenseSalaries payableFICA-Medicare taxes payableFICA-Social security taxes payablePayroll taxes expenseEmployee federal income taxes payableAccrued payroll payableState unemployment taxes payable
		(Click to select)Salaries expenseState unemployment taxes payableEmployee federal income taxes payableFICA-Social security taxes payableAccounts payableAccrued payroll payablePayroll taxes expenseFICA-Medicare taxes payable
		(Click to select)Salaries expensePayroll taxes expenseFICA-Social security taxes payableFICA-Medicare taxes payableEmployee federal income taxes payableAccrued payroll payableAccounts payableState unemployment taxes payable
		(Click to select)Salaries expenseAccounts payableState unemployment taxes payableFICA-Medicare taxes payableEmployee federal income taxes payablePayroll taxes expenseFICA-Social security taxes payableAccrued payroll payable
		(Click to select)Employee federal income taxes payableSalaries expenseFICA-Medicare taxes payableFICA-Social security taxes payableState unemployment taxes payableAccounts payableAccrued payroll payablePayroll taxes expense