Accounting for Bonus, Vacation Pay, and Holiday Pay Glacier, Inc. The factory payroll for the week is $100,000, consisting of $70,000 earned by 100 direct laborers and $30,000 eamed by 30 indirect laborers. The total of factory bonuses to be received at year-end is estimated at $200,000. All factory workers receive a four-week paid vacation and 10 paid holidays. Required: 1. Prepare the entry to distribute the weekly payroll. 2. Prepare the entry to record the cost and liabilities related to the bonus, vacation, and holiday pay, assuming that the fringe benefits of direct laborers are charged to Factory Overhead