During January, Luxury Cruise Lines incurs employee salaries of $1.4 million. Withholdings in January are $107,100 for the employee portion of FICA, $210,000 for federal income tax, $87,500 for state income tax, and $14,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $86,800 for federal and state unemployment tax and $42,000 for the employer portion of health insurance Required: 1.,2.&3. Record the necessary entries in the Journal Entry Worksheet below. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars, not in millions (i.e. 5 should be entered as 5,000,000).) View transaction list Journal entry worksheet Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Salaries expense FICA tax payable ncome tax payable Record entry Clear entry View general journal