During the month of January, an employee earned $4,300 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $266.60, FICA Medicare taxes of $62.35, federal income taxes of $457.95, and medical insurance deductions of $182.75. Prepare the journal entry to record the employer's salaries expense and related liabilities assuming these wages will be paid in early February. Note: Round your final answers to 2 decimal places. Journal entry worksheet Inote: Enter aedits derore creaits