BMX company has one employee. FICA Social Security taxes are 6.20% of the first $118,500 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. Federal income tax is withheld at a 15.0% rate and state income tax is withheld at a 6.0% rate. For BMX, FUTA taxes are 0.60% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.

Gross pay through August

$6,200

Gross pay through September

$1,900

A. Prepare BMX Companys September 30 journal entry to record the employers payroll taxes expense and its related liabilities. (Round your answers to 2 decimal places).

B. Prepare BMX Companys September 30 journal entry to record salary expense and its related payroll liabilities for this employee. (Round your answers to 2 decimal places).