Using the data in situation a of exercise 11-6 (below), prepare the employer's September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employee's federal income taxes withheld by the employer are $80 for this pay period. (Round amounts to cents.)

	Gross Pay through August	Gross Pay for September
a.	$6,400	$800
b.	$18,200	$2,100
c.	$103,800	$8,000