General Journal options:

Salaries expense

Income tax payable

Accounts payable

FICA tax payable

Payroll tax payable

Unemployment tax payable

Salaries payable

Cash

During January, Deluxe Printing pays employee salaries of $.88 million. Withholdings in January are $77,000 for the employee portion of FICA, $220,000 for federal and state income tax, and S30.000 for the employee portion of health insurance (payable to Blue Cross/Blue Shield). The company incurs an additional S48,000 for federal and state unemployment tax and $20,000 for the employer portion of health insurance. Record the employee salary expense, withholdings, and salaries payable. (Enter your answers in dollars, not in millions. Omit the "$" sign in your response.) Record the employer-provided fringe benefits. (Enter your answers in dollars, not in millions. Omit the "$" sign in your response.) Date Jan. 31 (Click to select} (Click to select) General Journal b B Debit Credit Record the employer payroll taxes. (Enters your answers in dollars, not in millions. Omit the "$" sign in your response.)