MRI Company has one employee. FICA Social Security taxes are 6.20% 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 0.80% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.

	Gross Pay through August		Gross Pay for September
a.	$	6,200	$	1,600

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 $248.00 for this pay period. (Round your answers to 2 decimal places. Omit the "$" sign in your response)

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