Kendell Rogers works for Howard Company all year and earns a monthly salary of $$3,200.$ There is no overtime

pay. Based on Kendell's W$-4,$ Howard withholds income taxes at $10\%$ of his gross pay. As of July $31,$ Kendell had

$$22,400$ of cumulative earnings.

$($Click the icon to view payroll tax rate information.$)$

Journalize the accrual of salary expense for Howard Company related to the employment of Kendell Rogers 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.$)$

More Info:

For all payroll$$ calculations, use the following tax rates and round amounts to the nearest$$ cent:

$$Employee:

$$OASDI: $6\mathrm{.}2\%$ on first $$118,500$earned; Medicare: $1\mathrm{.}45\%$ up to $$200,000,2\mathrm{.}35\%$ on earnings above$$ $$200,000.$

$$Employer:

$$OASDI: $6\mathrm{.}2\%$ on first $$118,500$earned; Medicare: $1\mathrm{.}45\%$; $$FUTA: $0\mathrm{.}6\%$ on first $$7,000$earned; SUTA: $5\mathrm{.}4\%$ on first $$7,000$ earned.