Pigeon Forge Adventures 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.

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.$)$