ing the above information, complete the below table and prepare the journal entries to record accrue mployee deductions, and cash payment of the net payroll (salaries payable) for July. Total % Paid by Premium Paid Premium Employees by Employees Premium Paid by Employer Employee Medical Insurance Payable Employee Life Insurance Payable $ 9,000 40% $ 3,600 $ 5,400 $ 6,000 40% $ 2,400 $ 3,600 Date General Journal Debit Credit Record journal entry for accrued payroll, including employee deductions, for July. July 31 Sales salaries expense 380,000 Office salaries expense 76,000 Employee federal income taxes payable 114,000 Employee state income taxes payable 25,500 FICA-Social security taxes payable 28,272 FICA-Medicare taxes payable 6,612 Employee medical insurance payable 3,600 Employee union dues payable 3,000 Salaries payable 199,016 Record the cash payment of salaries. July 31 Salaries payable Cash