Emily Turnbull, president of Aerobic Equipment Corporation, is concerned about her employees well-being. The company offers its employees free medical, dental, and life insurance coverage. It also matches employee contributions to a voluntary retirement plan up to 5% of their salaries. Assume that no employees cumulative wages exceed the relevant wage bases. Payroll information for the biweekly payroll period ending January 24 is listed below.

Wages and salaries	$ 1,900,000
Employee contribution to voluntary retirement plan	95,000
Medical insurance premiums paid by employer	38,000
Dental insurance premiums paid by employer	13,300
Life insurance premiums paid by employer	6,650
Federal and state income tax withheld	408,500
FICA tax rate	7.65 %
Federal and state unemployment tax rate	6.20 %

record employees salary expense, withholdings, and salaries payable

record the eomployer provided fringe benefits

record the employer payroll taxes