BMX Company has one employee. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to its employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA$$taxes are $5\mathrm{.}4\%$ of the first $$7,000$ paid to its employee.

Gross Pay through August $31$ Gross Pay for September

a$.$ $ $5,700$ $ $1,800$

b$.3,2003,300$

c$.132,6009,200$

Assuming$$situation$($a$),$ prepare the employer$$s September $30$ journal entry to record salary expense and its related payroll liabilities for this employee. The employee$$s federal income taxes withheld by the employer are $$70$ for this pay period.