Answer: Please see the  explanation column
Explanation:
Journal entry to record North Company’s salaries expense and related liabilities.
Date            Particulars                        Debit                 Credit
Jan, 15 Sales salaries expense      $26,000
      To  FICA Social Security taxes
payable at 6.2%                                                                $1,612
      To FICA Medicare taxes 
payable at 1.45%                                                                 $377
   To federal income taxes payable                                 $2,000
To employee medical insurance payable                           $429
 To  employee union dues payable                                      $180
  Sales Salaries Payable                                                      $21.402
 
Working : 
 FICA Social Security taxes = 6.2% x $26,000 = $1,612
FICA Medicare taxes = 1.45% x 26,000 = $377
 Salary payable =Sales salaries expense -(FICA Social Security taxes payable + FICA Medicare taxes payable + federal income taxes payable+medical insurance payable  +employee union dues payable  ) = 26,000 - (1612+377+2000+429+180)=$21,402.