1. JYD Corp. Has the following data for the month of March 2021:

Gross Payroll 1,000,000

Employees deductions:

SSS Contribution 20,000

Philhealth Contribution 10,000

Pag-ibig Contribution 10,000

Witholding taxes 100,000

The employer contributions are as follows:

SSS contribution 40,000

Philhealth contribution 10,000

Pag-ibig contribution 10,000

The company distributes its total payroll as follows: 50% to direct labor, 20% to indirect labor, 25% to administrative and 5% to Sales salary. The company also apportions employers contribution as follows: 70% to factory overhead,25% to administrative and 5% to selling expenses.

Required: Prepare the journal entries for:

1. Labor Incurrence
2. Labor Distribution
3. To record employers contribution
4. Payment of accrued payroll