BMX Company has one employee who earned $5,900. FICA Social Security taxes are withheld in the amount of $365.80. FICA Medicare taxes are withheld in the amount of $85.55. Federal unemployment taxes are $25 and State unemployment taxes are $250 for this pay period. Medical Insurance of $250.75 is witheld as requested by the employee and federal income taxes are $628.35. Record below the journal entry for the salaries expense and withholding for this first pay period of the year in January. Note: Round your final answers to 2 decimal places. Journal entry worksheet Note: Enter debits before credits