BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $128,400 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.

	Gross Pay through August 31					Gross Pay for September
a.		$	5,500				$	2,300
b.			2,500					2,600
c.			123,100					9,000
Assuming situation (a), prepare the employers September 30 journal entries to record the employers payroll taxes expense and its related liabilities.