On July 31, the payroll register for White Sales Company showed the following totals for the month: gross earnings, $39,500; social security tax, $2,449.00; Medicare tax, $572.75; income tax, $3,127.24; and net amount due, $33,351.01. Of the total earnings, $31,188.46 was for sales salaries and $8,311.54 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.)

Record the payroll expense and related taxes payable. Note: Enter debits before credits. Date General Journal Debit Credit July 31 Record entry Clear entry View general journal