1,200 Lime Co.'s payroll for the month ended January 31, Year 4, is summarized as follows: Total wages $10,000 Federal income tax withheld All wages paid were subject to FICA. FICA tax rates were 7% each for employee and employer. Lime remits payroll taxes on the 15th of the following month. In its financial statements for the month ended January 31, Year 4 what amounts should Lime report as total payroll tax liability and as payroll tax expense? Liability Expense o $1,900 $1,400 $1,200 $1,400 $2,600 $700 $1,900 $700