On September 30, Cody Company's selected account balances are as follows:

Employees' Federal Income Tax Payable	$4,789.00
FICA Social Security Tax Payable (employer, $2,140.93;
employee, $2,140.93)	4,281.86
FICA Medicare Tax Payable (employer, $438.50;
employee, $438.50)	877.00
State Unemployment Tax Payable	2,299.00		(Some employees have
Federal Unemployment Tax Payable	563.00		reached the limit.)

Required:

In general journal form, prepare the entries to record the following: If an amount box does not require an entry, enter '0' or leave it blank.

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.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--
Oct. 15
	Issued check for federal tax deposit.
Oct. 31
	Issued check for payment of state unemployment tax.
Oct. 31
	Issued check for payment of federal unemployment tax.