On January 15, the end of the first biweekly pay period of the year, North Company's payroll register showed that its employees earned $35,000 of sales salaries. Withholdings from the employees' salaries induce FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $6.500 of federal income taxes, $772.50 of medical insurance deductions, and $ 120 of union dues. No employee more than $7.000 in this first period. Prepare the journal entry to record North Company's January payroll expenses and liabilities. (Round amounts to cents.)