On January 15, the end of the first biweekly pay period of the year, North Company's payroll register showed that its employees earned $32,000 of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $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 (employee) payroll expenses and liabilities. View transaction list Journal entry worksheet 1 > Record the employee payroll for period. Note: Enter debits before credits. Date General Journal Debit Credit Jan 15 Record entry Clear entry View general journal