A local fast food restaurant hires teenagers to take orders and make and serve food. The wages earned by employees for August total $$86000.$ The Social Security tax rate is $6\mathrm{.}2\%,$ the Medicare tax rate is $1\mathrm{.}45\%,$ and the employer's federal and state unemployment tax rates are $0\mathrm{.}6\%$ and $5\mathrm{.}1\%$ respectively. The federal and state income tax withheld for the period totaled maximum wage base, but some employees are are over the $$7000$ annual unemployment tax wage base, so only $$69000$ of the August wages is subject to unemployment taxes. Because of the difficulty hiring after Covid, the employer has offered to match employee contributions to employer$-$sponsored retirement accounts; the total withheld from employees' pay for retirement savings in August is $$2800.$ Make the journal entry to show the gross wages, the employee withholdings $($not yet paid$),$ and the net pay to employees $($not yet paid$)$ for August. You do not need to make entries for the employers payroll taxes or the employer's fringe benefits.