The payroll of Ruth Ltd. for September 2020 is as follows (amounts in thousands): total payroll was 358,000; income taxes in the amount of 73,500 were withheld, as was 7,100 in union dues; and the current Social Security tax is 8% of an employee's wages. The employer must also remit 8% for employees' wages for Social Security taxes. Prepare the journal entry to record salaries and wages payable. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit