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 $347.20, 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 salaries expense and related liabilities assuming these wages will be paid in early February. Note: 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 Record entry Clear entry View general journal