Payroll for Kicker Sound Systems for January was $150,000 and the following withholdings, fringe benefits, and payroll taxes apply:

Federal and state income taxes withheld $38,000

Health insurance premiums (Blue Cross) paid by employer 12,000

Contribution to retirement plan (Fidelity) paid by employer 15,000

FICA tax rate (Social Security and Medicare) 7.65%

Federal and state unemployment tax rate 3.80%

Kicker has paid none of the withholdings or payroll taxes by the end of January and no employee's cumulative wages exceed the relevant wage bases.

1. Record the employee salary expense, withholdings, and salaries payable.
2. Record the employer-provided fringe benefits.
3. Record the employer payroll taxes.