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BMX Company has Employee A. FICA Social Security taxes are 6.2% of the first $11

ID: 2497057 • Letter: B

Question

BMX Company has Employee A. FICA Social Security taxes are 6.2% of the first $117,000 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 2.9% of the first $7,000 paid to its employee. Gross Pay through August Gross Pay for September S 6,440 5 805 Prepare the employers September 30 journal entries to record the empioyer's payroll taxes expense and its related liabilities. (Round your answers to 2 decimal places.) Employee A: Employer Payroll taxes FICA-Social Security Tax Rate Tax Amount subject to tax 6.20% 1 . 45% 0.60% 2.90% FUTA SUTA 0.00 view transaction list v view general j Journal Entry Worksheet Record the employer's September 30 payroll taxes expense and its related liabilities. Date General Journal Debit Credit Sep 30 Enter debits before credits done r entry

Explanation / Answer

Q1

Journal entry

Sep 30

DR Salaries expense     800

CR FICA-Social sec.taxes payable 49.60

CR FICA-Medicare taxes oayable   11.60

CR Employee fed.inc taxes payable 80.00

CR Accrued payroll payable            658.80

Regis company

1.1

Total wages paid: 26,760 + 60,840 = 87,600

1.2

Dr Office salaries expense 26,760
Dr Sales salaries expense 60,840
Cr FICA-Social sec. taxes payable 5,431.20
Cr FICA-Medicare taxes payable 1,270.20
Cr Employee fed. inc. taxes payable 13,060
Cr Employee medical insurance payable 1,410
Cr Employee union dues payable 960
Cr Salaries payable 65,468.60

2.

Jan. 8
Dr Payroll taxes expense 12,483
Cr FICA-Social sec. taxes payable 5,431.20
Cr FICA-Medicare taxes payable 1,270.20
Cr State unemployment taxes payable5,256
Cr Federal unemployment taxes payable 525.60

Taxes to be withheld from gross pay(Employess-paid taxes) September earnings subject to tax Tax rate Tax amount Federal income tax $80 FICA-Socila Security $800 6.20% 49.60 FICA-Medicare 800 1.45% 11.60 Total taxes withheld $141.20