Journal entry worksheet Record the employer-provided fringe benefits. Note: Enter debits before credits. During January, Deluxe Printing pays employee salaries of $1.18 million. Withholdings in January are $69,000 for the employee portion of FICA, $220,000 for federal and state income tax, and $50,000 for the employee portion of health insurance (payable to Blue Cross). The company incurs an additional $38,000 for federal and state unemployment tax, and $20,000 for the employer portion of health insurance. Required: 1., 2. \& 3. Record the following transactions for Deluxe Printing. (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.) Journal entry worksheet \begin{tabular}{l|ll} 1 & 2 & 3 \end{tabular} Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits. Journal entry worksheet