9 During January, Luxury Cruise Lines incurs employee salaries of $2.1 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 $21,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $130,200 for federal and state unemployment tax and $63.000 for the employer portion of health insurance, 5 points 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 (.e. 5 should be entered as 5,000,000).) Answer is not complete. No Date Credit Debit 2,100,000 1 January 31 General Journal Salaries Expense FICA Tax Payable Income Tax Payable Insurance Expense Salaries Payable OOOO 315.000 131.250 21.000 1,632.750 OO