During January, Deluxe Printing pays employee salaries of $1.46 million. Withholdings in January are $82,000 for the employee portion of FICA, $150,000 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. 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 payable. Note: Enter debits before credits. Date General Journal Debit Credit Jan 31 Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits. Date General Journal Debit Credit Jan 31 Journal entry worksheet