Roger's Company has one employee. FICA Social Security taxes are 6.2% of the first $137,700 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For Roger, its FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to its employee.

	Gross Pay through August 31	Gross Pay for September
a.	$ 6,700	$ 400
b.	2,300	2,400
c.	131,700	8,300

Compute Roger's amounts for each of these four taxes as applied to the employees gross earnings for September under each of three separate situations (a), (b), and (c). (Round your answers to 2 decimal places.) Fill in highlighted only.

\begin{tabular}{|l|l|l|l|l|} \hline a) & \multicolumn{1}{|l|}{ September Earnings Subject to Tax } & Tax Rate & Tax Amount \\ \hline FICASocial Security & & & \\ \hline FICAMedicare & & & \\ \hline FUTA & & & \\ \hline SUTA & September Earnings Subject to Tax & Tax Rate & Tax Amount \\ \hline b) & & & \\ \hline Tax & & & \\ \hline FICA-Social Security & & & \\ \hline FICA-Medicare & & & \\ \hline FUTA & & & \\ \hline SUTA & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline c) & \multicolumn{1}{|l|}{ September Earnings Subject to Tax } & Tax Rate & Tax Amount \\ \hline FICASocial Security & & & \\ \hline FICA-Medicare & & & \\ \hline FUTA & & & \\ \hline SUTA & & & \\ \hline \end{tabular}