During January, Luxury Cruise Lines incurs employee salaries of $1.7 million. Withholdings in January are $130,050 for the employee portion of FICA, and $361,250 for employee federal and state. The company incurs an additional $105,400 for federal and state unemployment tax and $51,000 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 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date Journal Credit January 31 Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Record entry Clear entry View general journal Journal entry worksheet Record the employer payroll taxes. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Record entry Clear entry View general journal