On July $31,$ the payroll register for Red Company showed the following totals for the month: gross earnings, $$38,400$; social security

tax, $$2,380\mathrm{.}80$; Medicare tax, $$556\mathrm{.}80$; income tax, $$3,040\mathrm{.}15$; and net amount due, $$32,422\mathrm{.}25.$ Of the total earnings, $$30,418\mathrm{.}46$ was

for sales salaries and $$7,981\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.