During January, a company incurs employee salaries of $2.0 million. Withholdings in January are $153,000 for the employee portion of FICA, $300,000 for federal income tax, $125,000 for state income tax, and $20,000 for the employee portion of health insurance (payable to Company B). The company incurs an additional $124,000 for federal and state unemployment tax and $60,000 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 (i.e. 5 should be entered as 5,000,000).) Answer is not complete. No Date General Journal Debit Credit 1 January 31 Salaries Expense 2,000,000 300,000 X 125,000 X 153,000 FICA Tax Payable Accounts Payable Salaries Payable 20,000 x 598,000 X 2 January 31 Salaries Expense Accounts Payable OOOOOOO 3 January 31 Payroll Tax Expense FICA Tax Payable During January, a company incurs employee salaries of $2.0 million. Withholdings in January are $153,000 for the employee portion of FICA, $300,000 for federal income tax, $125,000 for state income tax, and $20,000 for the employee portion of health insurance (payable to Company B). The company incurs an additional $124,000 for federal and state unemployment tax and $60,000 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 (i.e. 5 should be entered as 5,000,000).) View transaction list > Record the employee salary expense, withholdings, and salaries payable. ble. Record the employer-provided fringe benefits. 3 Record the employer payroll taxes. Credit 300,000 125,000