On January 15, the end of the first pay period of the year, North Company's employees earned $32,000 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 145% 53.000 of federal income taxes, 5772 of medical insurance deductions, and $260 of union dues. No employee earned more than 57,000 in this first period Prepare the journal entry to record North Company's January 15 salaries expense and related fiabilities