On January 15, the end of the first pay period of the year, North Company's employees earned $26,000 of sales salaries. Withholding from the employees' salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%,$3,000 of federal income taxes, $549 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. Journal entry worksheet