During the month of January, an employee earned $5,700 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $353.40, FICA Medicare taxes of $82.65, federal income taxes of $60705, and medical insurance deductions of $242.25. 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. Book View transaction list 1 Record payroll for period. Note: Enter debits before credits. Date January 31 General Journal Debit Credit