On January 15, the end of the first biweekly pay period of the year, North Company's payroll register showed that its employees earned $22,000 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%, $2,500 of federal income taxes, $455 of medical insurance deductions, and $120 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 View journal entry worksheet No Date General Journal Debit Credit 1 Jan 15 22,000 1,364 319 Sales salaries expense FICA-Social sec. taxes payable FICAMedicare taxes payable Employee fed. inc. taxes payable Employee medical insurance payable Employee union dues payable Salaries payable 2,500 455 120 17,242