During the month of January, an employee earned $4,100 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $254.20, FICA Medicare taxes of $59.45, federal income taxes of $436.65, and medical insurance deductions of $174.25. 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 list Journal entry worksheet Record payroll for period. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Record entry Clear entry View general journal