BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $137.700 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. Assuming situation (a), prepare the employer's. September 30 journal entry to record salary expense and its refated payroil tiabilities for his employee. The emplayee's lederal income taxes withheid by the employer are $80 for this pay period. Complete this question by entering your answers in the tabs below. Whote Round your anawers to 7 decimmi places. Prepare the employer's September 30 joumal entry to record accrued salary expense and its related payroll liabilities for this employee. Note: Entor debits before credits