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

Employees' Federal Income Tax Payable $4,738

FICA Taxes Payable (employer, $2,604.46; employee, $2,604.46) $5,208.92

State Unemployment Tax Payable $2,200

Federal Unemployment Tax Payable $570

In general journal form, prepare the entries to record the following:

Oct. 15 Payment of liabilities for FICA taxes and the federal income tax.

Oct. 31 Payment of liability for state unemployment tax.

Oct. 31 Payment of liability for federal unemployment tax.