$(2)$ BMX Company has $1,000$ employees. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $132,900$ paid to its employee and FICA Medicare taxes are $1\mathrm{.}45\%.$ For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $2\mathrm{.}9\%$ of the first $$7,000$ paid to its employee. Every employee individually has earned more than $$7,000,$ but no more than $$80,000$ as of December ${15}^{th},2019.$ Also, assume that the federal income taxes withheld by the employer are $10\%$ of the gross pay for each period.

Through substantive analytical procedures, it has been discovered by the audit team that a material amount of $5$ days worth of payroll accruals have not been recorded as of December $31,2019.$ Each employee of the total $1,000$ employees worked $40$ hours during the last $5$ days of the year and earns an average of $$\frac{37\mathrm{.}50}{?}$ hour.

Document below the adjusting journal entry you would propose to management of BMX Company.