During January, Deluxe Printing pays employee salaries of $104 million. Withholdings in January are $85,000 for the employee portion of FICA $190.000 for federal and state income tax, and $40,000 for the employee portion of health insurance payable to Blue Cross/Blue Shield). The company incurs an additional $38.000 for federal and state unemployment tax, and $40.000 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.)