During the month of January, an employee earned $$5,700$ of salary. Withholdings from the employee$$s salary consist of FICA Social Security taxes of $$353\mathrm{.}40,$ FICA Medicare taxes of $$82\mathrm{.}65,$ federal income taxes of $$607\mathrm{.}05,$ and medical insurance deductions of $$242\mathrm{.}25.$ Prepare the journal entry to record the employer$$s salaries expense and related liabilities assuming these wages will be paid in early February.

Note: Round your final answers to $2$ decimal places.