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. a. b. C. Gross Pay through August 31 $ 5,300 2,800 127,400 Gross Pay for September $ 2,600 2,900 8,800 Assuming situation (a), prepare the employer's September 30 journal entry to record the employer's payroll taxes expense and its related liabilities. Complete this question by entering your answers in the tabs below. Payroll Taxes Expense General Journal Compute the payroll taxes expense. Note: Round your answers to 2 decimal places. Employer Payroll taxes FICA-Social Security FICA-Medicare FUTA SUTA September earnings Tax Rate Tax Amount subject to tax 800.00 6.20% $ 49.60 800.00 1.45% 11.60 600.00 0.60% 3.60 600.00 5.40% 32.40 Total Payroll Taxes Expense $ 97.20 Payroll Taxes Expense General Journal >