BMX Company has one employee. FICA social security taxes are 6.2% of the first 117,000 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.6% and four taxes as applied to the employee’s gross earning for September under each of the three separate situations (a),(b), and (c). (Round amounts to cents.) Gross pay through august a) $6,400 b) $18,200 c) $110,700 Gross pay for September a) $800 b) $2,100 c) $8,000 Using the data in situation (a), prepare the employer’s September 30 journal entries to record salary expense and its related payroll liabilities for this employee. The employee’s federal income taxes withheld by the employer are $80 for this pay period