During the month of January, an employee earned $4,900 of salary. Withholdings from the employees salary consist of FICA Social Security taxes of $303.80, FICA Medicare taxes of $71.05, federal income taxes of $521.85, and medical insurance deductions of $208.25. 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.)

Date

Jan. 31