$15\mathrm{.}1$ Cost Accounting Systems

In the month of October, Tran Incorporated had salaries of $$15,000$ for factory managers, $$18,000$ for financial managers, and

$$42,000$ for company executives. They also had wages of $$98,000$ for factory workers and $$64,000$ for office workers. How much

would the balance of the Factory Labor account change between October $1$ and October $31?$

increase by $$195,000$

increase by $$237,000$

decrease by $$83,000$

increase by $$113,000$