Cedarville Company pays its office employee payroll monthly. Below is a partial list of employees and their payroll data for August.

                                                                Earnings
Employee                                           for August
Mark Hamill ...........................................$4,200
Karen Robbins ........................................3,500
Brent Kirk ................................................2,700
Alec Guinness ........................................7,400
Ken Sprouse ..........................................8,000

Assume that the income tax withheld is 10% of wages. Union dues withheld are 2% of wages. The Social Security rate is 8% on employee and employer.

Instructions
Make the journal entries necessary for the August payroll (assume the payroll is paid in August). The entries for the payroll and the company’s payroll tax liability are made separately.