BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $117,000 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 2.9% of the first $7,000 paid to its employee.

	Gross Pay through August		Gross Pay for September
a.	$	6,400	$	800

Prepare the employers September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employees federal income taxes withheld by the employer are $80 for this pay period. (Round your answers to 2 decimal places.)