Pacific Tours' total payroll for the month of January was $$490,000.$ The following withholdings, fringe benefits, and payroll taxes apply:

Federal and state income tax withheld $$49,000$

Health insurance premiums paid by employer $($payable to Blue Cross$)8,820$

Contribution to retirement plan paid by employer $($payable to Fidelity$)19,600$

FICA tax rate $($Social Security and Medicare$)7\mathrm{.}65\%$

Federal and state unemployment tax rate $6\mathrm{.}20\%$

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.$)$