During January, Luxury Cruise Lines incurs employee salaries of $1.8 million. Withholdings in January are $137,700 for the employee portion of FICA, $270,000 for federal income tax, $112,500 for state income tax, and $18,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $111,600 for federal and state unemployment tax and $54,000 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 1 2 3 > Record the employee salary expense, withholdings, and salaries payable. Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits. General Journal Debit Credit Date January 31 Record entry Clear entry View general lournal 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 lournal