During January, Luxury Cruise Lines incurs employee salaries of $2.0 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 Shiold). 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., 2.& 3.Record the necessary entries in the Journal Entry Worksheet below. (If no entry is required for a 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 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credins Date General Journal Debit Credit January 31 Record entry Clear entry View general journal