On January 15, the end of the first biweekly pay period of the year, North Company's payroll register showed that its employees earned $28,000 of sales salaries. Withholdings from FICA Medicare taxes at the rate of 1.45%, $3,300 of federal income taxes, $616 of medical insurance deductions, and $180 of union dues. No employee earned more than $7,000 in this first period. the employees' salaries include FICA Social Security taxes at the rte of 6.2%, Prepare the journal entry to record North Company's January 15 (employee) payroll expenses and liabilities. View transaction list Journal entry worksheet Record the employee payroll for period