During January, Luxury Cruise Lines incurs employee salaries of $3 million Withholdings in January are $229,500 for the employee portion of FICA $450,000 for federal income tax $187.500 for state income tax and $30,000 for the employee portion of health insurance (payable to Blue Cross Blue Shield The company incurs an additional $186,000 for federal and state unemployment tax and $90,000 for the employer portion of health insurance Required: 1.-3. Record the necessary entries in the Journal Entry Worksheet below (If no entry is required for a particular transactionevent. select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (l.e. 5 should be entered as 5,000,000).) Journal entry worksheet 1 2 3 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits Date General Journal Debit Credit January 31 Journal entry worksheet