During January, Luxury Cruise Lines incurs employee salaries of $1.8 million. Withholdings in January are $137,700 for the employee portion of FICA, and $382,500 for employee federal and state. The company incurs an additional $111,600 for federal and state unemployment tax and $54,000 for the employer portion of health insurance (fringe benefits payable to Blue Cross B/ue Shielo). 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).)