28. During January, Deluxe Printing pays employee salaries of $1.48 million. Withholdings in January are $73,000 for the employee portion of FICA, $170,000 for federal and state income tax, and $30,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $38,000 for federal and state unemployment tax, and $40,000 for the employer portion of health insurance.

Record the following transactions for Deluxe Printing. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions.)

28a) Record the employee salary expense, withholdings, and salaries payable.

28b) Record the employer-provided fringe benefits.

28c) Record the employer payroll taxes.