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. a. Gross Pay through August Gross Pay for September $ 6,880 $ 860 Prepare the employer's September 30 journal entries to record the employer's payroll taxes expense and its related liabilities. (Round your answers to 2 decimal places.) Employee A: Employer Payroll taxes September earnings subject to tax Tax Rate Tax Amount $ 0.00 Record the employer's September 30 payroll taxes expense and its related liabilities. Note: Enter debits before credits. Date Sep 30 General Journal Debit Credit View general journal Record entry Clear entry