BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $118,500 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. $ 5,300 $ 2,600 b. 19,000 2,900 c. 113,000 8,800 Exercise 11-7 Payroll-related journal entries LO P3 Assuming situation a, prepare the employers September 30 journal entries to record the employers payroll taxes expense and its related liabilities. (Round your answers to 2 decimal places.)