During the month of January, an employee earned $5,600 of salary. Withholdings from the employee's salary consist of FICA Soclal Security taxes of $347.20, FICA Medicare taxes of $81.20, federal Income taxes of $596.40, and medical Insurance deductions of $238.00. Prepare the journal entry to record the employer's salarles expense and related llabilitles assuming these wages will be pald In early February. (Round your final answers to 2 decimal places.) Journal entry worksheet Note: Enter debits betore credits