On January 15, the end of the first pay period of the yeat, North Company's employees earned $50,000 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\%, $2,600 of federal income taxes, $1,330 of medical insurance deductions, and $120 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