During january, luxury cruise lines incurs employee salaries of $2.2 million. withholdings in january are $168,300 for the employee portion of fica, $330,000 for federal income tax, $137,500 for state income tax, and $22,000 for the employee portion of health insurance (payable to blue cross/blue shield). the company incurs an additional $136,400 for federal and state unemployment tax and $66,000 for the employer portion of health insurance. required: 1. record the employee salary expense, withholdings, and salaries payable.2. record the employer-provided fringe benefits.3. record the employer payroll taxes.