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 Social 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 Record the employee payroll for period. Note- Fnter debuls before credts