Cowboy Company's sales employees earn a total of $41,000 per month and are paid on the last working day of the month. Each employees wages are subject to FICA Social Security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholding for each employee also includes federal income tax of 14% and monthly medical insurance premiums of $2,200 for the employees. Prepare the general journal entry to accrue the monthly sales salaries expense at January 31.