- A m heducation.com ath Home Homework Saved Help Save & Exit Submit Check my work 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 $28,000 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 1.45%, $3,800 of federal income taxes, $678 of medical insurance deductions, and $190 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 liabilities. Check Journal entry worksheet oints Record the employee payroll for period. eBook Note: Enter debits before credits. Print References Date Jan 15 General Journal Debit Credit Record entry Clear entry View general Journal Next >