On January 15, the end of the first biweekly pay period of the year, North Company's payroll register showed that its employees earned exist30,000 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%, exist3,000 of federal income taxes, exist484 of medical insurance deductions, and exist200 of union dues No employee earned more than exist7,000 in this first period. Prepare the journal entry to record North Company's January 15 (employee) payroll expenses and liabilities