On January 15, the end of the first pay period of the year, North Company's employees earned $25,000 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%, $2,500 of federal income taxes, $648 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 1:30 Journal entry worksheet