During September, Casper's Cookie Company's employees earned wages of $30,000. Withholdings related to these wages were $2,295 for Social Security (FICA), and $2,500 for federal income tax. Costs incurred for unemployment taxes were $190. 1. Prepare the September 30th journal entry for salaries and wages (assume wages will be paid in October) (5.5 points) 2. Prepare the September 30th journal entry for the company's payroll tax expense. (4.5 points)