EXERCISE 8-6 On September 30, Cody Company's selected account balances are as follows: Employees' Federal Income Tax Payable $4,738.00 FICA Taxes Payable (employer, $2,604.46 employee, $2,604.46) 5,208.92 2,200.00 State Unemployment Tax Payable Federal Unemployment Tax Payable (Some employees have 570.00 reached the limit.) In general journal form, prepare the entries to record the following: Oct. 15 Payment of liabilities for FICA taxes and the federal income tax. 31 Payment of liability for state unemployment tax. 31 Payment of liability for federal unemployment tax