On September 30, Cody Company's selected account balances are as follows: Employees' Federal Income Tax Payable $4,726.00 FICA Social Security Tax Payable (employer, $2,195.96; employee, $2,195.96) 4,391.92 FICA Medicare Tax Payable (employer, $449.77; employee, $449.77) State Unemployment Tax Payable Federal Unemployment Tax Payable Required: 899.54 2,284.00 (Some employees have 583.00 reached the limit.) 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. DATE 20-- GENERAL JOURNAL PAGE DESCRIPTION DOC. NO. POST. REF. DEBIT CREDIT Oct. 15 Employees' Federal Income Tax Payable FICA Social Security Tax Payable Salaries Expense State Unemployment Tax Payable Issued check for federal tax deposit. Oct. 31 Oct. 31 Issued check for payment of state unemployment tax. Issued check for payment of federal unemployment tax.