BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $132,900 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 31Gross Pay for

Septembera.$6,400$800b.2,0002,100c.126,6008,000

Assumingsituation(a), prepare the employer's September 30 journal entry to record theemployer'spayroll taxes expense and its related liabilities.