During the month of January, an employee earned $5,900 of salary. Withholdings from the employee's salary consist of FICA Social Security taxes of $365.80, FICA Medicare taxes of $85.55, federal income taxes of $628.35, and medical insurance deductions of $250.75. 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.) Record payroll for period. Note: Enter debits before credits. Date January 31 General Journal Debit Credit Record entry Clear entry View general journal