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 omployees' salaries include FCA Social Security taxes at the rate of 62%, FICA Medicare taxes at the rate of 145%, $2,500 of federal income taxes, $648 of medical insurance deductions, and $170 of unlon dues. No employee oarned more than $7,000 in this first period Prepare the journal entry to record North Company's January 15 salaries expense and related Itabilities