Journalize the emplover payroll taxes at January 31. No employee has reached the FUTA/SUTA limit of \$7.000: (Round answers to 2 decimal places, es. 15.50. Credit occount titles are outomatically indented when amount is entered. Do not indent manually.) FICA Taxes Payable. Federal Incoine Taxes Payalile tan17 Seate intome Taves Pavable Cash sin20 Federal Unemployment Tuxes Payable Seate Uneruplomitern Tawes Payable The following payroll liability accounts are included in the ledger of Blossom Company on January 1. In January, the following transactions occurred. Jan 10 Sent check for $870.00 to union treasurer for union does 12. Sent check for $1,964.60 for FICA taxes and tederal income taxes withheld. 17 Paid state income taxes withheld from employees, 20. Paid federal and state unemployment taxes. At January 31, the company completed the monthly payroll register, which shows salaries and wages $56,000. The compary makes an entry for employer payroli taxes. FICA taxes 7.65% (the 7.655 FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $56.000 and the Medicare tax rate of 1.45% on all salaries and wages), federal unemployment taxes 0.6%, and state unemployment taxes 5.4%