On January $15,$ the end of the first pay period of the year, North Company$$s employees earned $$22,000$ of sales salaries. Withholdings from the employees$$ salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$ $$3,800$ of federal income taxes, $$429$ of medical insurance deductions, and $$200$ 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.