Bigfork has the following payroll information. All employees worked January 1 through December 31: 01.01.2022 01.01.2022 01.01.2022 Accumulated Carrying Property, plant and equipment Cost Depreciation amount Land - - Office Building 2,400,000 480,000 1,920,000 Office Furniture and Fixtures 400,000 160,000 240,000 Store Building 3,600,000 720,000 2,880,000 Store equipment 1,200,000 600,000 600,000 Total 7,600,000 1,960,000 5,640,000 Employee Share: Employer Share Monthly Monthly Monthly Monthly Designation Salary Income Tax w/held SSS, PHIC, & HDMF SSS, PHIC, & HDMF Mirabel Sales personnel 22,100 255 600 600 Luisa Sales personnel 23,920 620 600 600 Camilo Sales personnel 22,880 410 600 600 Bruno Office personnel 24,180 670 600 600 Isabela Sales personnel 23,400 515 600 600 Antonio Office personnel 24,700 770 600 600 141,180 3,240 3,600 3,600

Recorded October payroll and paid employees.

Accrued employer additional payroll contributions for October