Journal Entries for Payroll (J. March) ‘The balance of the Accrued Wages of Kem Industries, Inc., was $12,120 on October 31, 19_1. The company has a job-order cost system. The cost accounts are in the general ledger. Time tickets for pay periods falling wholly or partly in November are summarized as follows:

PAY PERIOD DIRECT LABOR FACTORY OVERHEAD TOTAL Nov. 1-7 $8,250 $4,510 $12,760 Nov. 8-14 8,450 4,490 12,940 Nov. 15-21 8,570 4,570 13,140 Nov.