On January $15,$ the end of the first pay period of the year, North Company's employees earned $$50,000$ of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$$$2,300$ of federal income taxes, $$1,75$ of medical insurance deductions, and $$220$ of union dues. No employee earned more than $$7,000$ in this first period.

Prepare the journal entry to record North Company's January $15$ salaries expense and related liabilities.

Journal entry worksheet

$1$

Record the employee payroll for period.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$January $15,$Salaries expense,$50,000,],[,$FICA$-$Social security taxes payable,,$],[,$FICA$-$Medicare taxes payable,,$],[,$Employee medical insurance payable,,$1,175],[,$Employee union dues payable,,$220],[,$Salaries payable,,$]]$