On January 15 , the end of the first pay period of the year, North Company's employees earned $26.000 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, $648 of medical insurance deductions, and $170 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 saiaries expense and related liabilities. Journal entry worksheet