During the month of January, an employee earned $$4,000$ of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $$248,$ FICA Medicare taxes of $$58,$ federal income taxes of $$426,$ and medical insurance deductions of $$170.$ Prepare the journal entry to record the employer's salaries expense and related liabilities assuming these wages will be paid in early February.