During January, Luxury Cruise Lines incurs employee salaries of $2.4 million. Withholdings in January are $183,600 for the employee portion of FICA, $360,000 for federal income tax, $150,000 for state income tax, and $24,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $148,800 for federal and state unemployment tax and $72,000 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 View journal entry worksheet X No Date General Journal Debit Credit 1 January 31 2,400,000 Salaries expense Income tax payable FICA tax payable Accounts payable Salaries payable 183,600 24,000 2 January 31 72,000 Salaries expense Accounts payable 72.000 3 January 31 332,400 Payroll tax expense FICA tax payable Unemployment tax payable 183,600 148,800