interslice co.'s payroll for the month ended march 31, year 4, is summarized as follows: total wages $12,000 federal income tax withheld 1,440 all wages paid were subject to fica. fica tax rates were 7% each for employee and employer. interslice is also required to pay unemployment taxes under futa at a 2% rate. interslice remits taxes on the 15th of the following month. what amounts should interslice record in its journal entry for march, year 4, payroll tax expense and total payroll tax liability?