8. The factory payroll for the week is $55,000, consisting of $40,000 earned by 50 direct laborers and $15,000 earned by 16 indirect laborers. All workers receive two weeks of paid vacation time and eight paid holidays. Required: 1. Prepare the journal entry to distribute the weekly payroll. 2. Assuming this is a typical week, prepare the journal entry to accrue the vacation and holiday pay if the fringe benefits of all factory employees are charged to Factory Overhead. 3. Assuming this is a typical week, prepare the journal entry to accrue the vacation and holiday pay if the fringe benefits of direct laborers are charged to the individual jobs on which they worked during the period