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 2 3 Record the employer provided fringe benefits. 1 N 3 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date General Journal Debit Credit January 31 1,500,000 Salaries Expense FICA Tax Payable Income Tax Payable 114,750 318,750 15,000 1,051,500 Salaries Payable Record entry Clear entry View general journal