Kashi Sales, L.L.C., produces healthy, whole-grain foods such as breakfast cereals, frozen dinners, and granola bars. Assume payroll for the month of January was $300,000 and the following withholdings, fringe benefits, and payroll taxes apply:

Federal and state income tax withheld $115,000

Health insurance premiums (Blue Cross) paid by employer 11,000

Contribution to retirement plan (Fidelity) paid by employer 40,000

FICA tax rate (Social Security and Medicare) 7.65 %

Federal and state unemployment tax rate 6.20 %

Assume that Kashi has paid none of the withholdings or payroll taxes by the end of January (record them as payables).

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

2. Record the employer-provided fringe benefits.

3. Record the employer payroll taxes.