During January, Luxury Cruise Lines incurs employee salaries of $1.9 million. Withholdings in January are $145,350 for the employee portion of FICA, and $403,750 for employee federal and state. The company incurs an additional $117,800 for federal and state unemployment tax and $57,000 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).) Journal entry worksheet < 2 3 Record the employer-provided fringe benefits. Note: Enter debits before credits. Date January 31 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 2 3 Record the employer payroll taxes. Note: Enter debits before credits. Date January 31 General Journal Debit Credit Record entry Clear entry View general journal