9 5 points During January Luxury Cruise Lines incurs employee salaries of $21 million. Withholdings in January are $160,650 for the employee portion of FICA $315,000 for federal income tax $131,250 for state income tax, and $21000 for the employee portion of health insurance (payable to Blue Cross Blue Shield. The company incurs an additional S130,200 for federal and state unemployment tax and $63,000 for the employer portion of health insurance Required: 1.-3. Record the necessary entries in the Journal Entry Worksheet below. (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 (ie. 5 should be entered as 5,000,000).) Answer is not complete. No Debit Credit Date January 31 1 2.100.000 General Journal Salaries Expense FICA Tax Payable Income Tax Payable Accounts Payable Salaries Payable OOOOO 315.000 131 250 21000 1,632.750 2 January 31 63,000 Salaries Expense Accounts Payable 63.000 OOOOO 3 January 31 130.2000 Payroll Tax Expense Unemployment Tax Payable FICA Tax Payable 130,200