During the month of January, an employee earned $4700 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 expence and related liabilities assuring these wages will be palc in early February (Round your final answers to 2 decimal places.)