Bahama Tours' total payroll for the month of January was $$420,000.$ The following withholdings, fringe benefits, and payroll taxes

apply:

Assume that none of the withholdings or payroll taxes has been paid by the end of January $($record them as payables$),$ and no

employee's cumulative wages exceed the relevant wage bases.

Required:

Record the employee salary expense, withholdings, and salaries payable.

Record the employer$-$provided fringe benefits.

Record the employer payroll taxes.