During January, Luxury Cruise Lines incurs employee salaries of $$1\mathrm{.}3$ million. Withholdings in January are $$99,450$ for the employee portion of FICA, and $$276,250$ for employee federal and state. The company incurs an additional $$80,600$ for federal and state unemployment tax and $$39,000$ for the employer portion of health insurance $($fringe benefits payable to Blue Cross Blue Shield$).$

Required:

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, not in millions $($i$.$e$.5$ million should be entered as $5,000,000.)$

Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Date,General Journal,Debit,S$.$redit$],[1,$January $31,$Salaries Expense,$\frac{O}{?},1,300,000vv,],[,$Employee Income Tax Payable,$\frac{O}{?},,276,250$