On January $15,$ the end of the first pay period of the year, North Company's employees earned $$32,000$ of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$$$3,000$ of federal income taxes, $$772$ of medical insurance deductions, and $$260$ 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.