Betsy Company provided you with a list of employees for April 2021 as follows: Name Department Gross Earnings Aguinaldo Managing Director P100,000 Quezon Marketing Manager 50,000 Laurel Operations Manager 75,000 Osmea Marketing Assistant 1 23,000 Roxas Marketing Assistant 2 25,000 Quirino Production Supervisor 30,000 Magsaysay Production Worker 15,000 Garcia Production Worker 16,000 Macapagal Production Worker 17,000 Marcos Quality Control Assistant 24,000 Aquino, J Finance and Accounting Supervisor 30,000 Ramos Finance and Accounting Assistant 1 20,000 Estrada Arroyo Aquino, B. Finance and Accounting Assistant 2 Human Resource Assistant Purchasing Assistant 21,000 22,000 23,000 The marketing manager, operations manager and HR assistant report directly to the managing director. The production supervisor, quality control assistant, finance and accounting supervisor and purchasing assistant are reporting directly to the operations manager. All managers are paid monthly once every 15th of the month while the remaining employees are paid every 15th and end of the month. Required: (1) Group employees according to direct labor, indirect labor, marketing and administrative. (2) Prepare the payroll register for April 15 and April 30 (Use applicable payroll tables for 2021). (3) Prepare the payroll entries for April 15 and for April 30 including the employer's share and remittances.