5. Data for the payroll for the Dos Company for the month of April are shown below: Total gross earnings Social security taxes withheld Phil Health taxes withheld Employees income tax withheld Pag-ibig contribution Required: Prepare the following entries in general journal form: P 789,750 40,805 9,872 98,720 9,800 To record the charging of labor costs to production. 80% is direct labor and the balance (1) To record the payroll for the month of April. (2) To record the payment of net payroll (3) is indirect labor. (4) To record employer's contribution: Use the following rates: SSS 6% Phil Health 2% Pag-ibig ECC 2% 5%