Required information [The following information applies to the questions displayed below.) 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 1.45% of gross pay. For BMX, Its FUTA taxes are 0.6% and SUTA taxes are 2.9% of the first $7,000 pald to its employee. Gross Pay through August $ 6,600 18,400 112,400 Gross Pay for September $ 500 2,300 8,200 b. C. 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 $80 for this pay period. (Round your answers to 2 decimal places.) Taxes to be Withhold From Gross Pay (Employee-Pald Taxes) September Earnings Tax Rate Tax Amount Subject to Tax Federal income tax $ 80.00 FICA-Social Security $ 2,600.00 6.20% 161.20 FICA-Medicare 2,600.00 1.45% 37.70 Total taxes withheld $ 278.90 2 Journal entry worksheet 1 Prepare the employer's September 30 journal entry to record the accrued salary expense and its related payroll liabilities for this employee. 19:23 Note: Enter debits before credits. Dato General Journal Debit Credit Sep 30 Record entry Clear entry View general Journal