[The following information applies to the questions displayed below] BMX 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 BMX, its FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to its employee. ssuming situation (a), prepare the employer's September 30 journal entries to record salary expense and its related payroll liabilities it this employee. The employee's federal income taxes withheld by the employer are $80 for this pay period: The employee's federal income taxes withheld by the employer are $80 for this pay period. Prepare the employer's 5 eptember 30 journal entries to record salary expense and its related payroll liabilities for this employee. (Round your answers to 2 decimal placos.) Compute the payroll taxes expense. (Round your answers to 2 decimal places.) Journal entry worksheet Record the employer's September 30 payroll taxes expense and its related liabilities. Note: Enter debits before rredits