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 1 2 3 > Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date General Journal Debit 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