Metro Express has 5 sales employees, whom earn a total of $25,000 per month and is paid on the last working day of the month. Each employees wages are subject to FICA Social Security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholding for each employee also includes federal income tax of 16% and monthly medical insurance premiums of $700 for the employees.

Prepare the general journal entry to accrue the monthly sales salaries expense at January 31.