A B 1 For the month of Febrary of 2020 2 3 C D 4567 4 52 030 Payroll expense- factory labor 52 230 Payroll expense- indirect labor 52 310 Payroll expense- office salary 52 315 Employee benefits- office $ 8 52 320 Payroll expense- sales salary SSSS es $ 224,420 $ 20,000 $ 4,000 6,600 $ 8,000 9 52 321 Payroll expense- sales commission $ 256,858 10 52 325 Employee benefits - sales $ 8,000 11 53 12 53 11117222222222222223 13 53 14 53 15 55 16 55 55 010 Supply expense- office 030 Supplies used- factory 110 Utilities office 130 Utilities factory 010 Insurance expense- office 030 Insurance expense - factory 020 Insurance expense- selling $ 200 $ 6,000 $ 150 $ 8,000 $ 450 $ 2,000 $ 500 18 56 010 Maintenance and repair expense- office $ 250 19 56 030 maintenance expense and repair- factory $ 5,000 20 57 010 Rent- office $ 1,000 57 020 Rent - sales $ 1,200 57 60 24 61 030 Rent-factory 020 Advertising 010 Travel-office/CEO $ 80,000 $ 1,000 $ 2,000 25 61 020 Travel-sales $ 5,000 26 62 010 Professional fees - office $ 2,000 66 28 66 29 66 010 Depreciation- office equipment 020 Depreciation- selling equipment 030 Depreciation- factory equipment $ 250 es is $ 167 $ 5,000 30