Hal's Heavenly Creations offers its employees the option of contributing up to $6\%$ of their salaries to a voluntary retirement plan, with the employer matching their contribution. The company also pays $100\%$ of medical and life insurance premiums. Assume that no employee's cumulative wages exceed the relevant wage bases. Payroll information for the first biweekly payroll period ending February $14$ is listed below.

Wages and salaries

Employee contribution to voluntary retirement plan

Medical insurance premiums paid by employer

Life insurance premiums paid by employer

$$1,300,000$

$54,600$

$27,300$

$5,200$

$325,000$

$6\mathrm{.}20\%$

$1\mathrm{.}45\%$

$6\mathrm{.}20\%$

Required:

Record the employee salary expense, withholdings, and salaries payable.

Record the employer$-$provided fringe benefits.

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.$)$

Journal entry worksheet

$1$

$2$

$3$

Record the employee salary expense, withholdings, and salaries payable.