During January, Deluxe Printing pays employee salaries of $1.05 million. Withholdings in January are $73,000 for the employee portion of FICA, $210,000 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 $38,000 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 Journal entry worksheet Journal entry worksheet