SJG Company has just completed Job Nos. 22 and 23. The following information is available for the week ended June 6, 19XX: lop54 1 Fifteen employees worked 35 hours each, entirely on Job No. 22. Their pay rate was $7.50 per hour.

2 Nine employees worked 35 hours each, entirely on Job No. 23, at a pay rate of $8.25 per hour.

3 Three employees worked 35 hours each, half on Job No. 22 and half on Job No. 23. Their pay rate was $6.25 per hour.

4 The salaries for supervisors and maintenance personnel amounted to $785 for each job.

Required:

Entries to record the payroll and to distribute the labor cost to Job Nos. 22 and 23.