During the month of January, an employee earned $$5,600$ of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $$347\mathrm{.}20.$ FICA Medicare taxes of $$81\mathrm{.}20,$ federal income taxes of $$596\mathrm{.}40,$ and medical insurance deductions of $$238\mathrm{.}00.$ 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.

Journal entry worksheet

$1$

Record payroll for period.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$January $31,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$