Orange county bank has three employees, Albert Myers, Juan Moreno, and Michi Endo. During January 2012, these 3 employees earned $6,000, $4,200, $4,000, respectively. Each individual's income for the month of January:

Albert: 33% federal income tax withholdings (FITW); 3% state income tax withholdings (SITW); 7.65% FICA tax

Juan: 28% FITW; 4% SITW; 7.65% FICA tax

Michi: 28% FITW; 5% SITW; 7.65% FICA tax

**How would I begin to prepare the journal entry to record salaries payable for the month of January?