Submed During January, Luxury Cruise Lines incurs employee salaries of $2.9 million. Withholdings in January are $221,850 for the employee portion of FICA $435,000 for federal income tax, $181,250 for state income tax, and $29,000 for the employee portion of health Insurance (payable to Blue Cross Blue Shield). The company incurs an additional $179,800 for federal and state unemployment tax and $87,000 for the employer portion of health insurance. Required: 1.3. Record the necessary entries in the Journal Entry Worksheet below. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in dollars, not in millions (.e. 5 should be entered as 5,000,000).) No Date Credit Debit 2.900.000 1 January 31 General Journal Salaries Expense FICA Tax Payable Income Tax Expenso Accounts Payable Salarios Payable OOO 221 850 435,000 3 181,250 2.032 900 2 January 31 45,000 Salanes Expense Accounts Payable 45,000 3 207.750 January 31 Payroll Tax Expenso FICA Tax Payable Unemployment Tax Payable 114.750 93,000