During January, Luxury Cruise Lines incurs employee salaries of $1.5 million. Withholdings in January are $114,750 for the employee portion of FICA, $225,000 for federal income tax, $93,750 for state income tax, and $15,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $93,000 for federal and state unemployment tax and $45,000 for the employer portion of health insurance. Required: 1.-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 should be entered as 5,000,000).) 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 January 31 During January, Luxury Cruise Lines incurs employee salaries of $1.5 million. Withholdings in January are $114,750 for the employee portion of FICA, $225,000 for federal income tax, $93,750 for state income tax, and $15,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $93,000 for federal and state unemployment tax and $45,000 for the employer portion of health insurance. Required: 1.-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 should be entered as 5,000,000).) View transaction list Journal entry worksheet Record the employer payroll taxes. Note: Enter debits before credits. Date General Journal Debit Credit January 31