During January, Luxury Cruise Lines incurs employee salaries of $2.6 million. Withholdings in January are $198,900 for the employee portion of FICA, $390,000 for federal income tax, $162,500 for state income tax, and $26,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $161,200 for federal and state unemployment tax and $78,000 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 2 3 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. General Journal Debit Credit Date January 31 Record entry Clear entry View general journal Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits. General Journal Debit Credit Date January 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet