Use the following information for the Exercises below.

Skip to question

[The following information applies to the questions displayed below.] BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $128,400 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, 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.		$	6,600				$	500
b.			2,100					2,200
c.			122,300					8,200

Assuming situation (a), prepare the employers September 30 journal entries to record the employers payroll taxes expense and its related liabilities.