CH On January 15, the end of the first pay period of the year, North Company's employees earned $35,000 of sales 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%, $6,500 of federal income taxes, $772.50 of medical insurance deductions, and $120 of union dues. No employee earned more than $7,000 in this first period Prepare the journal entry to record North Company's January 15 salaries expense and related liabilities, (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record the employee payroll for period, Not Entert before credit Date Debit Credit Jan 15 General Journal Salaries expense FICA Social sec, taxes payable FICA Medicare taxes payable Income taxes payable Employee medical insurance payable