Federal and state income tax withheld Health insurance preniuma paid by employer (payable to Blue Cross) Contribution to retirement plan paid by employer (payable to Fidelity) PICA tax rate (Social Security and Medicare) Federal and state unemployment tax rate 7.654 6.20 Assume that none of the withholdings or payroll taxes has been paid by the end of January (record them as payables), and no employee's cumulative wages exceed the relevant wage bases. Required: 1. Record the employee salary expense, withholdings, and salaries payable. 2. Record the employer-provided fringe benefits. 3. Record the employer payroll taxes. Record the necessary entry for the scenarios given above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the employee salary expense, withholdings, and salaries payable. $44,000 7,920 17,600 Check my work es Journal entry worksheet 1 2 Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Salaries Expense Salaries Payable View general journal Clear entry Record entry