The Rollins Company has office employees and shipping employees. A summary of their earnings and deductions for the week ended June 14, 20X1, is shown below.

Earnings and DeductionsOffice Employees Shipping Employees Gross earnings$2,900.00 $1,980.00 Social security tax 93.30 82.76 Medicare tax 38.68 36.21 Income tax 235.00 194.00 Health insurance 43.00 43.00 Net pay for week$2,490.02 $1,624.03

Prepare a general journal entry to record the weekly payroll of the firm on June 14, 20X1. (Round your answers to 2 decimal places.)