Here are the journal entries to record the payroll transactions:
Salary Expense 2,500,000
Withholding Payable 632,500
Other Payable - FICA 101,250
Income Tax Payable 531,250
Salaries Payable 2,500,000
Unemployment Tax Expense 155,000
Unemployment Tax Payable 155,000
Fringe Benefit Expense 75,000
Blue Cross Payable 75,000
Hope this helps! Let me know if you have any other questions.