Bluehawk Company had the following payroll information for the month of August: Gross salaries of all employees were $306,000. All employees were under the FICA limit, except for Betty, with a monthly salary of $12,600, who exceeded the FICA limit last month. Assume that the following tax rates are currently in effect. Required: Prepare the journal entry to record the August payroll on August 31 . Note: 1. The employees are actually paid on September 1 . 2. Do not prepare the entry to record the employer's payroll taxes