During January, Luxury Cruise Lines incurs employee salaries of $20 million. Withholdings in January are $153.000 for the employee portion of FICA $300,000 for federal income tax, $125,000 for state income tax, and $20,000 for the employee portion of health insurance payable to Blue Cross Blue Shield. The company incurs an additional $124,000 for federal and state unemployment tax and $60,000 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 (.e. 5 should be entered as 5,000,000).) View transaction list Journal entry worksheet 2 3 Record the employee salary expense, withholdings, and salaries payable Note: Enter debits before credits. General Journal Debit Credit January 31 Record entry Clear entry View general journal