During January, Luxury Cruise Lines incurs employee salaries of $1.9 million. Withholdings in January are $145,350 for the employee portion of FICA, $285,000 for federal income tax, $118,750 for state income tax, and $19,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional $117,800 for federal and state unemployment tax and $57,000 for the employer portion of health Insurance. arded 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 (le. 5 should be entered as 5,000,000).) d Ha Creat Date January 31 Dahil 19.000 1 General Joumal Salaries Payable FICA Tax Payable Income Tax Payable Income Tax Payable Income Tax Payable Salaries Payable OOOO 145,360 285,000 118,750 19,000 1,331.990 ences 320,150 2 January 31 00 Payroll Tax Experte FICA Tax Payable Unemployment Tax Payable Accounts Payable 145.350 117.800 57.000 3 January 31 BOO OO textes expected GORDON