Federal and state income taxes withheld Health insurance premiums (Blue Cross) paid by employer Contribution to retirement plan (Fidelity) paid by employer PICA tax rate (Social Security and Medicare) Federal and state unemployment tax rate $38,000 12,000 15,000 7.658 3.808 Assume that Kicker has paid none of the withholdings or payroll taxes by the end of January (record them as payables) and that no employee's cumulative wages exceed the relevant wage bases. Required: 1., 2., & 3. Record the necessary journal entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the employee salary expense, withholdings, and salaries payable. Note: Enter debits before credits General Journal Debit Credit Date January 31 Journal entry worksheet Record the employer payroll taxes. Note: Enter debits before credits. General Journal Debit Credit Date January 31