Use the following information to answer the next__2_questions. Lemon Company payroll for the month ended January 31, 2019 is summarized below. Total wages $12,000 Federal income tax withheld 3,000 ALL wages are subject to FICA at 7% each for employee and company. All wages are subject to unemployment tax at 5.8% (FUTA and SUTA combined). 1. How much payroll tax expense will the company show on its income statement? a. S4,152 b. $5,376 c. $1,536 d. $4,536 2. How much cash will the employees receive for their pay? a. $8,370 b. $8,160 c. $9,000 d. $7,464