15. The following are data available for the month of September 2021 of Saint James Corp. Gross Earnings P8,500,000 Deductions: SSS Contribution 425,000 Philhealth 85,000 Pag-ibig 85,000 Witholding taxes 2,125,000 Determine the following: A. Accrued payroll B. Amount charged to Worked in Process account 16. The following data of JYD Corp. Workers idle time are as follows: Normal Idle Time Abnormal Idle time Mr. Gom, Factory Supervisor 6 hrs Mr. Bur, Factory laborer 8 hrs 2 hrs Mr. Za, Factory laborer 8 hrs 2 hrs. 2 hrs Wage Rate/hr. P400 250 250 Prepare the journal entry to record the idle time of the three workers