During January, Luxury Cruise Lines incurs employee salaries of $1.6 million. Withholdings in January are $122.400 for the employee portion of FICA $240,000 for federal income tax, $100,000 for state income tax, and $16,000 for the employee portion of health Insurance (payable to Blue Cross Blue Shield). The company incurs an additional $99.200 for federal and state unemployment tax and $48,000 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).) Answer is complete but not entirely correct. No Credit General Journal Dato Debit 1,600,000 1 January 31 Salaries Expense Income Tax Payable FICA Tax Payable Accounts Payable Salarios Payable OOOO 240,000 1,600,000 1,600,000 1,600,000 48.000 2 January 31 Salaries Expense Accounts Payable olo 48,000 221.600 O 3 January 31 221,600 Payroll Tax Expense FICA Tax Payable Unemployment Tax Payable 221,600