During the month of January, an employee earned $5,400 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $334.80, FICA Medicare taxes of $78.30, federal income taxes of $575.10, and medical insurance deductions of $229.50. 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