During the month of January, an employee eamed $5,300 of salary, Withholdings from the employee's salary consist of Fica Social Security taxes of $328.60, FICA Medicare taxes of $76.85, federal income taxes of $564 45, and medical insurance deductions of $225 25. Prepare the journal entry to record the employer's salaries expense and related liabilities assuming these wages will be paid in early February (Round your final answers to 2 decimal places.) View transaction tist Journal entry worksheet 1 Record payroll for period