On July 31, 2013, the payroll register of Reed Wholesale Company showed the following totals for the month: gross earnings, $38,600; social security tax, $2,393.20; Medicare tax, $559.70; income tax, $3,055.96; and net amount due, $32,591.14. Of the total earnings, $30,558.46 was for sales salaries and $8,041.54 was for office salaries.

   

Prepare a general journal entry to record the monthly payroll of the firm on July 31, 2013. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

  

Date			General Journal	Debit	Credit
July	31,	2013	Sales salaries expense
			Office salaries expense
			Social security tax payable
			Medicare tax payable
			Employee income tax payable
			Salaries payable