During January. Deluxe Printing pays employee salaries of $1.28 million. Withholdings in January are $66,000 for the employee portion of FICA, $200,000 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 $40,000 for the employer portion of health insurance. Record the employee salary expense, withholdings, and salaries payable. Record the employer-provided fringe benefits. Record the employer payroll taxes