On July 31, the payroll register for White Sales Company showed the following totals for the month: gross earnings, $38,400; social security tax, $2,380.80; Medicare tax, $556.80; income tax, $3,040.15; and net amount due, $32,422.25. Of the total earnings, $30,418.46 was for sales salaries and $7,981.54 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.)