During the month of January, an employee earned $4,500 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $279.00, FICA Medicare taxes of $65.25, federal income taxes of $479.25, and medical insurance deductions of $191.25. 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 Note: Enter debits before credits