QS $9-8($Algo$)$ Recording employee payroll taxes LO P$2$

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 $6\mathrm{.}2\%,$ FICA Medicare taxes at the rate of $1\mathrm{.}45\%,$$$3,400$ of federal income taxes, $$440$ of medical

insurance deductions, and $$200$ of union dues. No employee earned more than $$7,000$ in this first

period.

Prepare the journal entry to record North Company's January $15$ salaries expense and related liabilities.

Journal entry worksheet

$1$

Record the employee payroll for period.

Note: Enter debits before credits.