Jackson Roberts works for Howard Company all year and earns a monthly salary of $3, 200. There is no overtime pay. Based on Jackson's W-4. Howard withholds income taxes at 20% of his gross pay. As of July 31, Jackson had $28,000 of cumulative earnings. Journalize the accrual of salary expense for Howard Company related to the employment of Jackson Roberts for the month of August. (Record debits first, then credits. Round all amounts to the nearest cent. Select the explanation on the last line of the journal entry table.)