BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $137,700 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. uming situation (a), prepare the employer's September 30 journal entry to record salary expense and its related payroll liabilities employee. The employee's federal income taxes withheld by the employer are $90 for this pay period. Taxes to be Withheld From Gross Pay (Employee-Paid Taxes) \begin{tabular}{|l|l|l|l|} \hline & September Earnings Subject to Tax Tax Rate & Tax Amount \\ \hline Federal income tax & & & $90.00 \\ \hline & & & \\ \hline \end{tabular} Prepare the employer's September 30 journal entry to record accrued salary expense and its related payroll liabilities for this employee. Note: Enter debits before credits