I know the answer but I do not understand how to culculate "September earnings subject to tax" Does anybody teach me how to culculate these things :)

Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.) BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $118,500 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 a. b. Gross Pay through August $ 6,600 18,400 112,400 Gross Pay for September $ 500 2,300 8,200 Exercise 11-7 Payroll-related journal entries LO P3 Assuming situation a, prepare the employer's September 30 journal entries to record the employer's payroll taxes expense and its related liabilities. (Round your answers to 2 decimi places.) Employer Payroll taxes FICA Social Security FICA Medicare FUTA SUTA September earnings Tax Rate Tax Amount subject to tax 500.00 6.20% $ 31.00 500.00 1.45% 7.25 400.00 0.60% 2.40 400.00 2.90% 11.60 met Taxes Expenses 52.25