The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $640,000; Office salaries, $128,000; Federal income taxes withheld, $192,000; State income taxes withheld, $43,000; Social security taxes withheld, $47,616; Medicare taxes withheld, $11,136; Medical insurance premiums, $15,400; Life insurance premiums, $12,300; Union dues deducted, $8,400; and Salaries subject to unemployment taxes, $69,000. The employee pays 40% of medical and life insurance premiums.

Prepare journal entries to record (1) accrued payroll, including employee deductions for July; (2) cash payment of the net payroll (salaries payable) for July; (3) accrued employer payroll taxes, and other related employment expenses for July - assume that FICA taxes are identical to those on employees and that SUTA takes are 5.4% and FUTA taxes are 0.6% and (4) cash payment of all liabilities related to the July payroll.