BMX Company has one employee. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to its employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ of the first $$7,000$ paid to its employee $.$ a b$.$ C$.$ Gross Pay through Gross Pay for August $31$ September $ $5,600$ $ $1,5003,1003,200132,5009,100$ Assuming situation $($a$),$ prepare the employer's September $30$ journal entry to record salary expense and its related payroll liabilities for this employee $.$ The employee's federal income taxes withheld by the employer are $$90$ for this pay period $.$