Problem 8-3A Part 3 3. Record the employer payroll taxes (If no entry is required for a transaction/event, select ?No journal entry required'' in the first account field.) Record the employer payroll taxes. Problem 8-3A Part 2 2. Record the employer-provided fringe benefits. (If no entry is required for a transaction event, select ''No journal entry required'' in the first account field.) Record the employer-provided fringe benefits. Problem 8-3A Required: 1. Record the employee salary expense withholdings and salaries payable (If no entry is required for a transaction event, select ?No journal entry required? in the first account field.) Record the employee salary expense, withholdings, and salary payable.Problem 8-3A Record payroll (L 03) (The following information applies to the questions displayed below] Caribbean Tour& total payroll for the month of January was S540.000. The following withholdings, fringe benefits, and payroll taxes apply: Federal and state income tax withheld $ 54,000 Health insurance premiums (Blue Cross) paid by employer 9,720 Contribution to retirement plan (Fidelity) paid by employer 21,600 FICA tax rate (Social Security and Medicare) 7 65 % Federal and state unemployment tax rate 620 % Assume that none of the withholdings or payroll taxes has been paid by the end of January (record them as payables). and no employee is cumulative wages exceed the relevant wage basesProblem 8-3A Record payroll (L 03) (The following information applies to the questions displayed below] Caribbean Tour& total payroll for the month of January was S540.000. The following withholdings, fringe benefits, and payroll taxes apply: Federal and state income tax withheld $ 54,000 Health insurance premiums (Blue Cross) paid by employer 9,720 Contribution to retirement plan (Fidelity) paid by employer 21,600 FICA tax rate (Social Security and Medicare) 7 65 % Federal and state unemployment tax rate 620 % Assume that none of the withholdings or payroll taxes has been paid by the end of January (record them as payables). and no employeis cumulative wages exceed the relevant wage bases