TJ Company has employees who are paid their salaries on a monthly basis. Payroll information for June of the current year is given below. (Click the icon to view the payroll information.) Prepare the journal entries to record the June 30 payroll payment and the payroll benefits expense for TJ Company. Also prepare the entries to record the payment of payroll withholdings to the government and other agencies on July 15. Explanations are not required. Begin by preparing the journal entry to record the June 30 payroll payment. (Record debits first, then credits. Exclude explanations from journal entries. Round your answers to two decimal places.) Date June 30 Accounts Debit Credit