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 31 Gross Pay for September a. $ 5,500 $ 2,300 b. 2,500 2,600 c. 123,100 9,000 rev: 05_16_2019_QC_CS-168714 Assuming situation (a), prepare the employers September 30 journal entries to record the employers payroll taxes expense and its related liabilities.