During January, Deluxe Printing pays employee salaries of $0.96 million. Withholdings in January are $83,000 for the employee portion of FICA, $190,000 for federal and state income tax, and $30,000 for the employee portion of health insurance payable to Blue Cross/Blue Shield). The company incurs an additional $28,000 for federal and state unemployment tax, and $20,000 for the employer portion of health insurance. 1., 2. & 3. Record the following transactions for Deluxe Printing (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.) View transaction list Journal entry worksheet 1 2 3 Record the employee salary expense, withholdings, and salaries peyable. Note: Enter debits before credits Date General Journal Debit Credit Jan 31 View transaction list Journal entry worksheet