Cowboy Company's sales employees earn a total of $80,000 per month and are paid on the last working day of the month. Each employee's 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 13% and monthly medical insurance premiums of $6,200 for the employees. Prepare the general journal entry to accrue the monthly sales salaries expense at January 31