BMX Company has one employee. FICA Social Security taxes are 62% of the first $118,500 paid to its employee, and FICA Medicaretaxes are 1.45% of gross pay. For BMX its FUTA taxes are 06% and SUTA taxes are 29% of the first S7000 paid to its employee. Pay through August Gross Pay Sept 5,400 19,100 113,100 $2,400 3,000 8,980 Assuming situation a, prepare the employer's September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employee's federal income taxes withheld by the employer are $90 for this pay period. (Round your answers to 2 decimal places.) Taxes to be Withheld From Gross Pay (Employee Paid Taxes) September Earngs Tax Rate Tax Amount Federal income tax 90.00 2