HOME: Lim Limmy Co.'s payroll for the month ended January 31, 2019 is summarized as follows: Total wages $30,000, Federal income tax withheld $1,200. All wages paid were subject to FICA tax rates were 7% each for employee and employer. Lim Limmy remits payroll taxes on the 15th of the following month. In its financial statements for the month ended January 31, 2019, what amounts should Lim Limmy report as total payroll tax liability and as payroll tax expense