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
