$[$The following information applies to the questions displayed below.$]$ Journal entry worksheet

$1$

Record the employer's September $30$ payroll taxes expense and its related liabilities.

Note: Enter debits before credits.

BMX Company has one employee. FICA Social Security taxes are $6\mathrm{.}2\%$ of the first $$137,700$ paid to its employee, and FICA Medicare taxes are $1\mathrm{.}45\%$ of gross pay. For BMX$,$ its FUTA taxes are $0\mathrm{.}6\%$ and SUTA taxes are $5\mathrm{.}4\%$ of the first $$7,000$ paid to its employee.

Gross Pay through August $31$ Gross Pay for September

a$.$ $ $6,500$ $ $1,900$

b$.2,8002,900$

c$.133,40010,000$

Assuming situation $($a$),$ prepare the employer$$s September $30$ journal entry to record the employer$$s payroll taxes expense and its related liabilities.