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%, $2,000 of federal income taxes, $429 of medical insurance deductions, and $180 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. View transaction list Journal entry worksheet 1 Record the employee payroll for period. Note: Enter debits before credits Date General Journal Debit Credit Jan 15 Record entry Clear entry View general Journal