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.	$	6,600	$	825

Prepare the employers September 30 journal entries to record the employers payroll taxes expense and its related liabilities. (Round your answers to 2 decimal places. Omit the "$" sign in your response)

Date		General Journal	Debit	Credit
Sept.	30	(Click to select)FICA-Social security taxes payablePayroll taxes expenseAccrued payroll payableState unemployment taxes payableEmployee federal income taxes payableSalaries expenseFederal unemployment taxes payableFICA-Medicare taxes payable
		(Click to select)Salaries expensePayroll taxes expenseFederal unemployment taxes payableFICA-Medicare taxes payableAccrued payroll payableSalaries payableState unemployment taxes payableFICA-Social security taxes payable
		(Click to select)Payroll taxes expenseFICA-Medicare taxes payableFederal unemployment taxes payableState unemployment taxes payableSalaries payableSalaries expenseAccrued payroll payableFICA-Social security taxes payable
		(Click to select)State unemployment taxes payableFederal unemployment taxes payablePayroll taxes expenseFICA-Medicare taxes payableFICA-Social security taxes payableSalaries payableSalaries expenseAccrued payroll payable
		(Click to select)FICA-Social security taxes payableSalaries payableSalaries expenseState unemployment taxes payablePayroll taxes expenseFICA-Medicare taxes payableFederal unemployment taxes payableAccrued payroll payable