BMX Company has Employee A, FICA Social security taxes are 6 2% of the first $117,000 paid employee and FICA Medicare 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. Prepare the employee's September 30 journal entries to record the employee's payroll taxes expense and its related liabilities. (Round your answer to 2 decimal places.)