During January, Luxury Cruise Lines incurs employee salaries of $1.6 million. Withholdings in January are $122,400 for the employee portion of FICA, and $340,000 for employee federal and state. The company incurs an additional $99,200 for federal and state unemployment tax and $48,000 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).) View transaction list Journal entry worksheet