On January $15,$ the end of the first pay period of the year, 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 Company's January $15$ salaries expense and related liabilities.

Journal entry worksheet

$1$

Record the employee payroll for period.

Note: Enter debits before credits.