QS 9.5 Recording employee payroll taxes LO P2 On January 15, the end of the first pay period of the year, North Company's employees earned $30,000 of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of 62%, FICA Medicare taxes at the rate of 145%,$3,000 of federal income taxes, $484 of medical insurance deductions, and $260 of union dues. No employee earned more than $7000 in this furst period Prepare the joumal entry to record North Company's January 15 salaries expense and related liabilities