During the month of January, an employee earned $4,900 of salary. Withholdings from the employee's salary consist of FICA Socla! Security taxes of $303.80. FCA Medicare taxes of $71.05, federal income taxes of $521.85, and medical insurance deductions of \$208.25. Prepare the joumal entry to record the employer's salaries expense and related liabilities assuming these wages will be paid in early February. (Round your finol answers to 2 decimal ploces.) Journal entry worksheet