I have attached the problems and I have to use Excel.

P3-10 Summary of Payroll Procedures Giovanni Construction Company uses the job order cost system. In recording payroll transactions, the following accounts are used: Cash Administrative Salaries Wages Payable Miscellaneous Administrative Expense FICA Tax Payable Sales Salaries Federal Unemployment Tax Payable Miscellaneous Selling Expense State Unemployment Tax Payable Factory Overhead Employees Income Tax Payable Work In Process Payroll Factory employees are paid weekly, while all other employees are paid semimonthly on the 15th and the last day of each month. All salaries and wages are subject to all taxes. Following is a narrative of transactions completed during the month of January: Jan.7 Recorded total earnings of factory employees, amounting to $68,200, less deductions for employees' income taxes and FICA taxes. 7th Issued check for payment of the payroll 14th Recorded total earnings of factory employees amounting to $66,300, less deductions for employees' income taxes and FICA taxes. 14th Issued check for payment of the payroll 15th Recorded administrative salaries, $10,000, and sales Salaries, $18,000, less deductions for employees' income taxes and FICA taxes. 15th Issued check for payment of the salaries. 21st Recorded total earnings of factory employees amounting to $72,500, less deductions for the employees' income taxes and FICA taxes. 21st Issued check for payment of payroll. 28th Recorded total earnings of factory employees amounting to $74,200, less deductions for employees' income taxes and FICA taxes. 28th Issued check for payment of payroll 31st Recorded administrative salaries, $10,000, and sales salaries, $18,000, less deductions for employees' income taxes and FICA taxes. 31st Issued check for payment of the salaries 31st The following wages and salaries were earned or accrued during January: Direct Labor $302,500 Indirect Labor 22,500 Administrative salaries 20,000 Sales salaries 36,000 Total $381,000 Giovanni Construction Company used the following form to compute the amount of payroll taxes incurred: Items Taxable FICA Tax Federal State Total Payroll Earnings Unemployme Unemployme Taxes nt Tax nt Tax Factory wages Administrativ e Wages Sales salaries Total Required: 1. Complete the previous form to show the payroll taxes imposed on the employer for the month of January. 2. Prepare the journal entries to record the foregoing transactions, including the distribution of payroll costs and payroll taxes, assuming that the payroll taxes imposed on the employer for factory wages are to be charged to Factory Overhead, the taxes for Administrative salaries are to be charged to Miscellaneous Administrative expense, and the taxes for sales salaries are to be charged to Miscellaneous Selling Expense. 3.Assume that the factory employees worked on January 29, 30, and 31. What was the amount of accrued wages on January 31? P3-11 accounting for bonus, vacation pay, and holiday pay The factory payroll 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 factory bonuses to be received at year-end is estimated at $400,000. All factory workers receive a two-week paid vacation and five paid holidays. Required: Prepare the entries to distribute the weekly payroll and the costs and liabilities related to the bonus, vacation pay, and holiday pay, assuming that the fringe benefits of the direct laborers are charged to Factory overhead. P3-12 Accounting for bonus, vacation pay, and holiday pay In P3-11 above, prepare the entries to distribute the weekly payroll and the costs and liabilities related to the bonus, vacation, and holiday pay, assuming that the fringe benefits of the direct laborers are charged to the individual jobs worked on during the period