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 Gross Pay for September $ 5,400 $2,400 2,450 2,550 123,000 8,900 31 b. C. Assuming situation a, calculate the employer's payroll taxes expense. (Round your answers to 2 Employer Payroll taxes September earnings subject to tax Tax Rate Tax Amount 0.00 Journal entry worksheet 1 Record the employer's September 30 payroll taxes expense and its related liabilities. Note: Enter debits before credits. Date General Journal Debit Credit Sep 30