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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 Soclal Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $3,400 of federal income taves, $440 of medical insurance deductions, and $200 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 llabilities. Journal entry worksheet. Merger Company has 10 employees, each of whom earns $1,950 per month and has been employed since January 1 . FICA Social Security taxes are 6.2% of the first $137,700 paid to each empioyee, and FICA Medicare taxes are 1.45% of gross pay, FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. Prepare the March 31 journal entry to record the March payroll taxes expense. (Round your answers to 2 decimal places.) Journal entry worksheet Record employer payroll tax expense. Note: Enter debits before credits