The following monthly data are taken from Ramirez Company at July $31$ : Sales salaries, $$480,000$; Office salaries, $$96,000$;

Federal income taxes withheld, $$144,000$; State income taxes withheld, $$32,000$; Social security taxes withheld, $$35,712$;

Medicare taxes withheld, $$8,352$; Medical insurance premiums, $$11,500$; Life insurance premiums, $$8,500$; Union dues

deducted, $$5,500$; and Salaries subject to unemployment taxes, $$59,000.$ 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 $5\mathrm{.}4\%$ and FUTA

taxes are $0\mathrm{.}6\%.$

Complete this question by entering your answers in the tabs below.

Record the accrued employer payroll taxes and other related employment expenses and the cash payment of all liabilities related to $t$

July payroll$-$assume that Federal Insurance Contributions Act $($FICA$)$ taxes are identical to those on employees and that State

Unemployment Taxes $($SUTA$)$ are $5\mathrm{.}4\%$ and Federal Unemployment Taxes $($FUTA$)$ are $0\mathrm{.}6\%.$

Journal entry worksheet

Record all employer's payroll expenses and liabilities for the month of July.

Note: Enter debits before credits.