During January, Luxury Cruise Lines incurs employee salaries of $1.4 million. Withholdings in January are $107,100 for the employee portion of FICA, and $297,500 for employee federal and state. The company incurs an additional $86,800 for federal and state unemployment tax and $42,000 for the employer portion of health insurance (fringe benefits payable to Blue Cross Blue Shield).

Required: 1. 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).)