Prepare the journal entry to record salaries payable for the month of January. Round your answers to two decimal places. Salaries Expense 14200 FICA Taxes Payable, Employees 1086.3 State Withholding Taxes Payable 548 Federal Withholing Taxes Payable 4276 Salaries Payable 8289.7 Solution Answer :The journal entry to record salaries payable for the month of January are as follows: Salaries expense DR.   14200 FICA Taxes Payable               1086.3 Employees state withholding taxes payable  548 Federal Withholing Taxes Payable                    4276 Salaries Payable                                                    8289.7 .