5. During January, Deluxe Printing pays employee salaries of $2 million. Withholdings in January are $153,000 for employee portion of FICA, $420,000 for federal and state income tax, and $80,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $76,000 for federal and state unemployment tax and $60,000 for the employer portion of health insurance. Record the following journal entries for: a. the employee salary expense, withholdings, and salaries payable. b. the employer-provided fringe benefits, AND c. the employer payroll taxes