On January 15 , the end of the first pay period of the year, North Company's employees earned $40,000 of sales salaries. Withholdings from the employees' salaries include FICA Soclal Security taxes at the rate of 6.2%, FiCA Medicare taxes at the rate of 1.45%,$2.000 of federal income taxes, $1,108 of medical insurance deductions, and $240 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 salaries expense and related liabilities. Journal entry worksheet