TB Problem Qu. 9-184 (Algo) Recording employee payroll taxes On January 14 , the end of the first pay period of the year, a company's employees earned $30,000 of 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%, and $3,000 of federal income taxes. No employee earned more than $7,000 in this first period. Prepare the journal entry to record the company's January 14 salaries expense and related liabilities. Journal entry worksheet Record the company's January 14 salaries expense and related liabilities. Note Enter debits befor oredits