Required information [The following information applies to the questions displayed below.) A company has one employee. FICA Social Security taxes are 6.2% of the first $128,400 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For the company, 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 $ 6,600 2,100 122,300 Gross Pay for September $ 500 2,200 8,200 Assuming situation (a), prepare the employer's September 30 journal entries to record the employer's payroll taxes expense and its related liabilities. Complete this question by entering your answers in the tabs below. Payroll Taxes Expense General Journal Compute the payroll taxes expense. (Round your answers to 2 decimal places.) Tax Amount $ Employer Payroll taxes FICASocial Security FICAMedicare FUTA SUTA 31.00 7.25 September earnings Tax Rate subject to tax 500.00 6.20% 500.00 1.45% 0.60% 5.40% Total Payroll Taxes Expense $ 38.25