[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 145% of gross pay. For BMX. its FUTA taxes are 0.6% and SUTA taxes are 2.9% 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 tiabilities rthis employee. The employee's federal income taxes withheld by the employer are $70 for this pay penod (Round your answers to decimal ploces.)