The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $340,000; Office salaries, $68,000; Federal income taxes withheld, $102,000; State income taxes withheld, $23,000; Social security taxes withheld, $25,296; Medicare taxes withheld, \$5,916; Medical insurance premiums, $8,000; Life insurance premiums, $5,000; Union dues deducted, $2,000; and $ alaries subject to unemployment taxes, $52,000. The employee pays 40% of medical and life insurance premiums. Assume that FICA taxes are identical to those on employees and that SUTA taxes are 5.4% and FUTA taxes are 0.6%. 1. \& 2. Using the above information, complete the below table and prepare the journal entries to record accrued payroll, including employee deductions, and cash payment of the net payroll (salaries payable) for July. 3. Using the above information, complete the below table. 4. Record the accrued employer payroll taxes and other related employment expenses and the cash payment of all liabilities related to the July payroll-assume that FICA taxes are identical to those on employees and that SUTA taxes are 5.4% and FUTA taxes are 0.6\%. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & General Journal & & Debit & Crodit \\ \hline 1 & July 31 & Payroll taxes expense & & & \\ \hline & & FICA - Social security taxes payable & 0 & & 25,296 \\ \hline 18 & 3. & FICA - Medicare taxes payable & 0 & & 5,916 \\ \hline 3 & & Federal unemployment taxes payable & & & 52,000 \\ \hline 8 & & State unemployment taxes payable & 0 & & \\ \hline+1 & & & & & \\ \hline 2 & July 31 & Employee benefits expense & & & \\ \hline & & Employee medical insurance payable & 0 & & \\ \hline 34 & & Employee life insurance payable & 0 & & \\ \hline & & & 18 & & \\ \hline 3 & July 31 & FICA-Social security taxes payable & 0 & & \\ \hline 12 & & FICA - Medicaro taxes payable & 0 & & \\ \hline 32 & & Employee federal income taxes payable & 0 & & \\ \hline 87 & & Employee state income taxes payable & 0 & & \\ \hline 8 & & Employee medical insurance payable & 0 & & \\ \hline & & Employee ifo insurance payable & 0 & & \\ \hline & & Employee union dues payable & 0 & & \\ \hline 17 & x3+11 & Federal unemployment taxes payable & 0 & & \\ \hline & & State unemployment taxes payable & 0 & & \\ \hline \end{tabular}