Answer and Explanation:
The journal entry to record the  employee salary expense, withholdings, and salaries payable is shown below:
Salaries expense Dr $2,400,000
      To Income tax payable  ($360,000 + $150,000) $510,000
      To FICA tax payable $183,600
      To Account payable $24,000
      To Salaries payable $1,682,400
(being employee salary expense, withholdings, and salaries payable is recorded)
Here the expenses are debited and payable are credited as it increased the expenses and liabilities