During January, Deluxe Printing pays employee salaries of $1.39 million. Withholdings in January are $69,000 for the employee portion of FICA, $190,000 for federal and state income tax, and $50,000 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.

• Record the employee salary expense, withholdings, and salaries payable.
• Record the employer-provided fringe benefits.
• Record the employer payroll taxes.