On July $31,$ the payroll register for Red Company showed the following totals for the month: gross earnings, $$37,700$; social security tax, $$2,337\mathrm{.}40$; Medicare tax, $$546\mathrm{.}65$; income tax, $$2,984\mathrm{.}71$; and net amount due, $$31,831\mathrm{.}24.$ Of the total earnings, $$29,928\mathrm{.}46$ was for sales salaries and $$7,771\mathrm{.}54$ was for office salaries.

Prepare a general journal entry to record the monthly payroll of the firm on July $31.$

Note: Round your final answers to $2$ decimal places.