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 145% 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 31 $6,600 2,100 122,300 Gross Pay for September $ 500 2,200 8,200 Payroll Taxes Expense General Journal Compute the payroll taxes expense. (Round your answers to 2 decimal places.) September earnings Employer Payroll taxes Tax Rate Tax Amount subject to tax FICA-Social Security 500.00 6.20% $ 31.00 FICA-Medicare 500.00 1.45% 7.25 FUTA 2,200.00 0.60% 13.20 SUTA 2,200.00 5.40% 118.80 Total Payroll Taxes Expense $ 170.25 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.) View transaction list View journal entry worksheet Date No 1 General Journal Debit Credit Sep 30 500.00 80.00 Salaries expense Employee federal income taxes payable FICASocial security taxes payable FICA-Medicare taxes payable Salaries payable 31.00 7.25 38175