From the following particulars you are required to - (a) Calculate the Wage Bill and the Total Wage Cost; and (b) Show the Journal Entries in the Fianancial books of the concern. Particulars Gross Earnings as per Time Card 1,20,000 Deductions made at Source (i) Employees' Contribution to P.F. 10,000 (ii) Employees' Contibution to E.S.I 1,600 (iii) Adjustment for Wages advance 3,200 (iv) Cooperative dues 2,400 2,000 (v) Income Tax 400 (vi) Canteen Charges 10,000 Employer's Contribution to Provident Fund 3,200 ES.I