During January, Luxury Cruise Lines incurs employee salaries of \\( \\$ 1.7 \\) million. Withholdings in January are \\( \\$ 130,050 \\) for the employee portion of FICA, \\( \\$ 255,000 \\) for federal income tax, \\( \\$ 106,250 \\) for state income tax, and \\( \\$ 17,000 \\) for the employee portion of health insurance (payable to Blue Cross Blue Shield). The company incurs an additional \\( \\$ 105,400 \\) for federal and state unemployment tax and \\( \\$ 51,000 \\) 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 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) \\).) Journal entry worksheet Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits