In the last pay period, Soult Manufacturing spent $134,000 on wages and $27,000 on payroll taxes for factory workers. How should these costs be recorded?

Factory Wages Payable	134,000
Factory Labor		134,000

,

Factory Labor	134,000
Factory Wages Payable		134,000

,

Factory Wages Payable	134,000
Employer Payroll Taxes Payable		27,000
Factory Labor		161,000

,

Factory Labor	161,000
Factory Wages Payable		134,000
Employer Payroll Texes Payable		27,000