On January 15, the end of the first pay period of the year, North Company's employees earned $28,000 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%. $3,400 of federal Income taxes, $440 of medical insurance deductions, and $200 of unlon dues. No employee earned more than $7000 in this first petiod. Prepare the journal entry to record North Company's January 15 salarles expense and related liabilities. View transaction list Journal entry worksheet