RNG Co. has one employee, and the company is subject to the following taxes. Tax Rate Applied to FICASocial Security 6.20 % First $102,000 FICAMedicare 1.45 All gross pay FUTA 0.80 First $7,000 SUTA 2.90 First $7,000 -------------------------------------------------------------------------------- Gross Pay through August $6,200 Gross Pay for September $1,800 Using the above situation, prepare the employer's September 30 journal entries to record the following -Salary expense and its related payroll liabilities for this employee. The employees federal income taxes withheld by the employer are $279 for this pay period. -the employer's payroll taxes expense and its related liabilities