During January, Luxury Cruise Lines incurs employee salaries of $2.8 million. Withholdings in January are $214,200 for the employee portion of FICA, $420,000 for federal income tax, $175,000 for state income tax, and $28,000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional $173,600 for federal and state unemployment tax and $84,000 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 millionsi.e. 5 should be entered as 5,000,000).) View transaction list View journal entry worksheet Date Debit No General Journal Credit January 31Salaries expense FICA tax payable Income tax payable Salaries payable Accounts payable January 31 Salaries expense Accounts payable Payroll tax expense FICA tax payable Unemployment tax payable 3 January 31