During the month of January, an employee earned $4,300 of salary. Withholdings from the employee's salary consist of FiCA Sociai 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 refoted liabilities assuming these wages wilt be paid in early February. Note: Round your final answers to 2 decimal places. Journal entry worksheet