BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $118.500 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 2.9% of the first $7,000 paid to its employee. suming situation a, prepare the employer's September 30 journal entries to record the employer's payroli taxes expense and its ated liabilities. (Round your onswers to 2 decimal ploces.)