On July $31,$ the payroll register for White Sales Company showed the following totals for the month: gross earnings, $$39,200$; social security tax, $$2,430\mathrm{.}40$; Medicare tax, $$568\mathrm{.}40$; income tax, $$3,103\mathrm{.}48$; and net amount due, $$33,097\mathrm{.}72.$ Of the total earnings, $$30,978\mathrm{.}46$ was for sales salaries and $$8,221\mathrm{.}54$ was for office salaries.

Prepare a general journal entry to record the monthly payroll of the firm on July $31.($Round your final answers to $2$ decimal places.$)$

Journal entry worksheet

$1$

Record the payroll expense and related taxes payable.

Note: Enter debits before credits.

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