Peter Rogers works for Howard Company all year and earns a monthly salary of $$4,800.$ There is no overtime pay. Based on Peter's W$-4,$ Howard withholds income taxes at $20\%$ of his gross pay. As of July $31,$ Peter had $$28,000$ of cumulative earnings.

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

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

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

Employee: OASDI: $6\mathrm{.}2\%$ on first $$117,000$ earned; Medicare: $1\mathrm{.}45\%$ up to $$200,000,2\mathrm{.}35\%$ on earnings above $$200,000.$

Employer: OASDI: $6\mathrm{.}2\%$ on first $$117,000$ earned; Medicare: $1\mathrm{.}45\%$; FUTA: $0\mathrm{.}6\%$ on first $$7,000$ earned; SUTA: $5\mathrm{.}4\%$ on first $$7,000$ earned.