Answer: Please see below for answer
Explanation:
Journal for employee salary and withholdings 
Particulars                           Debit                  Credit 
Salaries Expense               $1, 200,000
 FICA tax Payable                                              $91,800
 Federal Income Tax Withholding Payable      $180,000
 State Income Tax Withholding Payable           $75,000
Health Insurance Payable                                  $12,000
 Salaries Payable                                               $841,200
Journal to record employer provided fringe benefits for January
Particulars                                  Debit                                  Credit
Salaries expense(fringe benefits)$ 36,000
Accounts payable to blue cross shield                           $36,000
Journal to record employer payroll taxes 
Particulars                           Debit                     Credit 
Payroll Tax Expense              $166, 200
 FICA tax Payable                                                       $91,800
unemployment tax payable                                        $74,400