Record the employer-provided fringe benefits. Note: Enter debits before credits. Record the employer payroll taxes. Note: Enter debits before credits. Main Street Bakery offers its employees the option of contributing up to 7% 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: 1. Record the employee salary expense, withholdings, and salaries payable. 2. Record the employer-provided fringe benefits. Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits