On January 15, the end of the first biweekly pay period of the year, North Companys payroll register showed that its employees earned $28,000 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%, $3,800 of federal income taxes, $678 of medical insurance deductions, and $190 of union dues. No employee earned more than $7,000 in this first period. Prepare the journal entry to record North Companys January 15 (employee) payroll expenses and liabilities.