During the month of January, an employee earned $4,500 of salary. Withholdings from the employees 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 employers salaries expense and related liabilities assuming these wages will be paid in early February. (Round your final answers to 2 decimal places.)

Journal entry worksheet Note: Enter debits before credits