During January, Luxury Cruise Lines incurs employee salaries of $$3$ million. Withholdings in January are $$229,500$ for the employee portion of FICA, and $$667,500$ for employee federal and state. The company incurs an additional $$186,000$ for federal and state unemployment tax and $$90,000$ for the employer portion of health insurance $($fringe benefits payable to Blue Cross Blue Shield$).$

Required:

to $3.$ Record the necessary entries in the Journal Entry Worksheet below. $($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 $($i$.$e$.5$ million should be entered as $5,000,000).)$

Journal entry worksheet

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Record the employee salary expense, withholdings, and salaries payable.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$January $31,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$