The following monthly data are taken from Ramirez Company at July 31: Sales salaries, $700,000; Office salaries, $140,000; Federal income taxes withheld, $210,000; State income taxes withheld, $47,000; Social security taxes withheld, $52,080; Medicare taxes withheld, $12,180; Medical insurance premiums, $17,000; Life insurance premiums, $14,000; Union dues deducted, $11,000; and Salaries subject to unemployment taxes, $70,000. The employee pays forty percent of medical and life insurance premiums. 1 ) Record journal entry for accrued payroll, including employee deductions, for July. 2) Record the cash payment of salaries.

Record the accrued employer payroll taxes and other employer-paid expenses and the cash payment of all liabilities for July-assume that FICA taxes are identical to those on employees and that SUTA taxes are 5.4% and FUTA taxes are 0.6% 1) Record the employer's payroll expenses and liabilities for the month of July. 2) Record the employer's benefit expense. 3) Record the cash payment of all liabilities related to the July payroll.