accounting for bonus, vacation pay, and holiday pay.

The factory for the week is $200,000, consisting of $140,000 earned by 100 direct laborers and $60,000 earned by 30 indirect laborers. The total of the factory bonuses to be received at year-end is estimated at $400,000. All factory workers receieve a two-week paid vacation and five paid holidays.

1. Prepare the entry to distribute the weekly payroll. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".

2. prepare the entry to record the costs and liabilities related to the bonus, vacation, and holiday pay, assuming that the fringe benefits of the direct laborers are charged tothe individual jobs worked on during the period. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0"