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BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $132,900 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 5.4% of the first $7,000 paid to its employee. \begin{tabular}{|l|c|c|c|} \hline Employer Payroll taxes & Septemberearningssubjecttotax & Tax Rate & Tax Amount \\ \hline FICA-Medicare & 1,900.00 & & \\ \hline FICA-Social Security & 1,900.00 & & \\ \hline FUTA & & & \\ \hline SUTA & & & \\ \hline & & $ & 0.00 \\ \hline \end{tabular} Journal entry worksheet Record the employer's September 30 payroll taxes expense and its related liabilities. Note: Enter debits before credits