02 ces On January 14, the end of the first pay period of the year, a company's employees earned $28,000 of salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, and $2,100 of federal income taxes. No employee earned more than $7,000 in this first period. Prepare the journal entry to record the company's January 14 salaries expense and related liabilities. View transaction list Journal entry worksheet 1 Record the company's January 14 salaries expense and related liabilities. Note: Enter debits before credits. Date January 14 General Journal Debit Credit