During the month of January, an employee earned $6.000 of salary. Withholdings from the employee's salary consist of FiCA Social Security taxes of $372.00. FICA Medicare taxes of $87.00, federal income taxes of $639.00, and medical insurance deductions of $255.00. Prepare the journal entry to record the employer's salaries expense and related llabilities assuming these wages will be paid in early February. (Round your final answers to 2 decimal places.) Journal entry worksheet