During the month of January, an employee earned $5,100 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $316.20, FICA Medicare taxes of $73.95, federal income taxes of $543.15, and medical insurance deductions of $216.75. Prepare the journal entry to record the employer's salaries expense and related liabilities assuming these wages will be paid in early February. (Round your final answers to 2 decimal places.) View transaction list Journal entry worksheet 1 Record payroll for period. Note: Enter debits before credits. Date January 31 ++ General Journal Debit Credit View general Journal Record entry Clear entry