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%, $4,000 of federal income taxes, $694 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 salaries expense and related liabilities. View transaction list Journal entry worksheet 1 > Record the employee payroll for period. Note: Enter debits before credits. General Journal Debit Credit Date Jan 15 Record entry Clear entry View general journal