The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $620,000; Office salaries, $124,000; Federal income taxes withheld, $186,000; State income taxes withheld, $41,500; Social security taxes withheld, $46,128; Medicare taxes withheld, $10,788; Medical insurance premiums, $15,000; Life insurance premiums, $12,000; Union dues deducted, $9,000; and Salaries subject to unemployment taxes, $66,000. The employee pays forty percent of medical and life insurance premiums.

Record journal entry for accrued payroll, including employee deductions, for July.

Record journal entry for accrued payroll, including employee deductions, for July.

Record the cash payment of salaries.