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Point 1: During January, a company incurs employee salaries of $1.2 million. Withholdings in January are $91,800 for the employee portion of FICA, $180,000 for federal income tax, $75,000 for state income tax, and $12,000 for the employee portion of health insurance (payable to Company B). The company incurs an additional $74,400 for federal and state unemployment tax and $36,000 for the employer portion of health insurance.
Required:
Question 1: Record the necessary entries in the Journal Entry Worksheet.
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