Please help with journal entries 2 & 3.

Emily Turnbull, president of Aerobic Equipment Corporation, is concerned about her employees' well-being. The company offers its employees free medical, dental, and life insurance coverage. It also matches employee contributions to a voluntary retirement plan up to 5% of their salaries. Assume that no employee's cumulative wages exceed the relevant wage bases. Payroll information for the biweekly payroll period ending January 24 is listed below. Wages and salaries Employee contribution to voluntary retirement plan Medical insurance premiums paid by employer Dental insurance premiums paid by employer Life insurance premiums paid by employer Federal and state income tax withheld FICA tax rate Federal and state unemployment tax rate $2,000,000 100,000 40,000 14,000 7,000 430,000 7.65% 6.204 numum Required: 1., 2. & 3. Record the necessary journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the employer-provided fringe benefits. Note: Enter debits before credits Debit Credit Date January 24 683,000 General Journal Salaries Expense Accounts Payable (Retirement Plan) (Accounts Payable (Medical Insurance) Accounts Payable (Dental Insurance) Accounts Payable (Life Insurance) Record entry Clear entry View general journal Required: 1. 2. & 3. Record the necessary journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 3 Record the employer payroll taxes, Note: Enter debits before credits Debit Credit Date January 24 General Journal Payroll Tax Expense FICA Tax Payable Unemployment Tax Payable Record entry Clear entry View general journal