On January 15, the end of the first blweekly pay perlod of the year, North Company's payroll register showed that Its employees earned $32,000 of sales salarles. Withhold ings 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, $867 of medical Insurance deductions, and $150 of union dues. No employee earned more than $7,000 In this first perlod. Prepare the Journal entry to record North Company's January 15 (employee) payroll expenses and liabilities. View transaction list Journal entry worksheet 1 Record the employee payroll for period. Note: Enter debits before credits Date General Journal Debit Credit Sales salaries expense Jan 15 FICA-Medicare taxes payable FICA-Social sec. taxes payable Record entry View general journal Clear entry