During January, Luxury Cruise Lines incurs employee salaries of $2.7 million. Withholdings in January are $206,550 for the employee portion of FICA, $405,000 for federal income tax $168,750 for state income tax, and $27,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $167,400 for federal and state unemployment tax and $81,000 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 1 2 > Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits Date General Journal Debit Credit January 31 Record entry Clear entry View general Journal