During January, Luxury Cruise Lines incurs employee salaries of $2.5 million. Withholdings in January are $191,250 for the employee portion of FICA $375,000 for federal income tax, $156,250 for state income tax, and $25,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $155,000 for federal and state unemployment tax and $75,000 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 employer payroll taxes. Note: Enter debits before credits. Debit Credit Date January 31 General Journal Payroll tax expense FICA tax payable Unemployment tax payable Record entry Clear entry View general Journal