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. Gross Pay through August 31 Gross Pay for September a. $ 5,100 $ 2,200 b. 2,600 2,700 c. 132,000 8,600 Assuming situation (a), prepare the employers September 30 journal entry to record the employers payroll taxes expense and its related liabilities.