Problem 1. During January, Luxury Cruise Lines pays em January are $153,000 for the employee portion of FICA. $333,000 for federal inco income tax, and $30,000 for the employee portion of health insurance (payable The company incurs an additional $100,000 for federal and state unemploymer employer portion of health insurance. (10 pts) oyee salaries of $2 million. Withholdings in 000 for federal income tax, $111,000 for state surance (payable to Blue Cross/Blue Shield). state unemployment tax and $90,000 for the s uyer portion of health insurance. (10 pts) Required: a. Record the employee salary expense, withholdings, and salaries payable. (6 pts) Credit Date Account/Description Debit b. Record the employer-provided fringe benefits. (2 pts) Date Account/Description Debit Credit c. Record the employer payroll taxes. (2 pts) Date Account/Description Debit Credit