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Lime Co.’s payroll for the month ended January 31, year 2, is summarized as follows: Total wages $10,000 Federal income tax withheld 1,200 All wages paid were subject to FICA. FICA tax rates were 7% each for employee and employer. Lime remits payroll taxes on the 15th of the following month. In its financial statements for the month ended January 31, year 2, what amounts should Lime report as total payroll tax liability and as payroll tax expense?
Liability
Expense