BMX Co. has one employee, Keesha Parks, and the company is subject to the following taxes: Tax Rate Applied To FICASocial Security 6.20 % First $106,800 FICAMedicare 1.45 All gross pay Gross Pay through August Gross Pay for September Marital Status Withholding Allowances $19,200 $2,200 S 1 Required: Using the above situation, prepare the employers September 30 journal entries to record the following. BMX does not use a special payroll bank account. (Use the withholding tables in Exhibit 9.6.). (Round your answers to 2 decimal places. Omit the "$" sign in your response.) (1) Salary expense and its related payroll liabilities for this employee. Date General Journal Debit Credit Sept. 30 (2) Payment of the payroll. Date General Journal Debit Credit Sept. 30