During the month of January, an employee earned $4,700 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $291.40, FICA Medicare taxes of $68.15, federal income taxes of $500.55, and medical insurance deductions of $199.75. 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 January 311 General Journali Debit Credit Record entry Clear entry View general journal