The employee's paycheck has not yet been prepared.) ntries to prepare the January 15 journal entry for Lopez would include: Multiple Choice $25, a debit to Employee Medical Insurance Payable for $100, and a debit to Salaries Payable for $1,783.75. $25, a credit to Employee Medical Insurance Payable for $100, and a credit to Salaries Payable for $1,783.75. $25, a credit to Employee Medical Insurance Payable for $100, and a credit to Salaries Payable for $5,115. $25, a debit to Employee Medical Insurance Payable for $100, and a debit to Salaries Payable for $5,115