During January 2021, ABC Inc. incurs employee salaries of $3,000,000. Federal income tax withholding was $450,000, State income tax was $187,500, and $30,000 for the employee portion of health insurance (payable to Blue Cross). The employer portion for Health Care was $90,000. 1. Record the employee salary expense, withholdings including FICA, and salaries payable for January 2021 2. Record the employer-provided fringe benefits. 3. Record the employer payroll taxes (assuming no employee passed the $7000 income limit on this first month of January)