On January $14,$ the end of the first pay period of the year, a company$$s employees earned $$22,000$ of salaries. Withholdings from the employees$$ salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$ and $$3,800$ of federal income taxes. No employee earned more than $$7,000$ in this first period.

Prepare the journal entry to record the company$$s January $14$ salaries expense and related liabilities.