For the first payroll in November, the records on Gourmet Company show direct labor Rs. 22,000; indirect factory labor Rs. 6000; sales salaries Rs. 5000 and administrative office salaries Rs. 6600. The FICA tax rate is 7.5% and UCI tax 2.5%. State and federal income taxes withheld are Rs. 3000. And the city wage tax is 1% on employee gross earning and it is paid by the employees. employer contributions includes The state UCI tax rate is 3%. And FUTA tax rate is 0.8% and FICA tax rate is 7.5%.. Required: Prepare the entry to record payroll liability, distribute the payroll cost and employer payroll taxes, treated as indirect cost. give the answer as soon as possible please