During January, Luxury Cruise Lines incurs employee salaries of $$1\mathrm{.}1$ million. Withholdings in January are $$84,150$ for the employee portion of FICA, and $$233,750$ for employee federal and state. The company incurs an additional $$68,200$ for federal and state unemployment tax and $$33,000$ for the employer portion of health insurance $($fringe benefits payable to Blue Cross Blue Shield$).$

Required:

$1.$to $3.$ Record the necessary entries in the Journal Entry Worksheet below. $($If no entry is required for a particular transaction$/$event$,$ select $$No Journal Entry Required$$ in the first account field. Enter your answers in dollars, nor in millions $($i$.$e$.5$ million should be entered as $5,000,000).)$

Journal Entry Worksheet

$1$ Record the employee salary expense, withholdings, and salaries payable.

$2$ Record the employer$-$provided fringe benefits.

$3$ Record the employer payroll taxes.