During January, Luxury Cruise Lines incurs employee salaries of $2.0 million. Withholdings in January are $153,000 for the employee portion of FICA, and $425,000 for employee federal and state. The company incurs an additional $124,000 for federal and state unemployment tax and $60,000 for the employer portion of health insurance (fringe benefits payable to Blue Cross Blue Shield) Required: 1. to 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 (i.e. 5 million should be entered as 5,000,000).) View transaction list Journal entry worksheet < 1 2 Record the employee salary expense, withholdings, and salaries payable. Date January 31 3 Note: Enter debits before credits Record entry General Journal Note: Enter debits before credits. Date January 31 Clear entry Record the employer-provided fringe benefits. General Journal Debit Credit View general journal Debit Record the employer payroll taxes. Note: Enter debits before credits. Date January 31 General Journal Debit Cre