On January $15,$ the end of the first pay period of the year, North Company$$s employees earned $$28,000$ of sales salaries. Withholdings from the employees$$ salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$ $$2,100$ of federal income taxes, $$459$ of medical insurance deductions, and $$230$ 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.QS $11-8($Algo$)$ Recording employee payroll taxes LO P$2$

On January $15,$ the end of the first pay period of the year, North Company's employees earned $$28,000$ of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$$$2,100$ of federal income taxes, $$459$ of medical insurance deductions, and $$230$ 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.

Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,$January $15,$Salaries expense,,$28,000,],[,$FICA$-$Social security taxes payable,,,$1,736],[,$FICA$-$Medicare taxes payable,,,$406$