Caribbean Tours' total payroll for the month of January was $520,000. The following withholdings, fringe benefits, and payroll taxes apply:

Federal and state income tax withheld	$	52,000
Health insurance premiums paid by employer (payable to Blue Cross)		9,360
Contribution to retirement plan paid by employer (payable to Fidelity)		20,800
FICA tax rate (Social Security and Medicare)		7.65	%
Federal and state unemployment tax rate		6.20	%

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:

1. Record the employee salary expense, withholdings, and salaries payable. 2. Record the employer-provided fringe benefits. 3. Record the employer payroll taxes.

Record the necessary entry for the scenarios given above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Date	General Journal	Debit	Credit
January 31