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BMX company has one employee. FICA Social Security taxes are 6.20% of the first

ID: 2571495 • Letter: B

Question

BMX company has one employee. FICA Social Security taxes are 6.20% of the first $118,500 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. Federal income tax is withheld at a 15.0% rate and state income tax is withheld at a 6.0% rate. For BMX, FUTA taxes are 0.60% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.
Gross pay through August $6,200
Gross pay through September $1,900

A. Prepare BMX Company’s September 30 journal entry to record the employer’s payroll taxes expense and it’s related liabilities. (Round your answers to 2 decimal places).
B. Prepare BMX Company’s September 30 journal entry to record salary expense and its related payroll liabilities for this employee. (Round your answers to 2 decimal places). BMX company has one employee. FICA Social Security taxes are 6.20% of the first $118,500 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. Federal income tax is withheld at a 15.0% rate and state income tax is withheld at a 6.0% rate. For BMX, FUTA taxes are 0.60% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.
Gross pay through August $6,200
Gross pay through September $1,900

A. Prepare BMX Company’s September 30 journal entry to record the employer’s payroll taxes expense and it’s related liabilities. (Round your answers to 2 decimal places).
B. Prepare BMX Company’s September 30 journal entry to record salary expense and its related payroll liabilities for this employee. (Round your answers to 2 decimal places).
Gross pay through August $6,200
Gross pay through September $1,900

A. Prepare BMX Company’s September 30 journal entry to record the employer’s payroll taxes expense and it’s related liabilities. (Round your answers to 2 decimal places).
B. Prepare BMX Company’s September 30 journal entry to record salary expense and its related payroll liabilities for this employee. (Round your answers to 2 decimal places).

Explanation / Answer

Date

30-Sep

a)

Date

Account Title Debit Credit 30-Sep Gross Pay 1,900          FICA Tax Payable 145.35          Federal Income tax withholding payable 285          Net Pay 2,039.65 b)

30-Sep

Payroll tax expenses 295.85            FICA- Social sec. taxes payable 117.8            FICA- Medicare taxes payable 27.55            Federal unemployment taxes payable 25.8            State unemployment taxes payable 124.7