Oriole Engineering Contractors incurred service salaries and wages of $36,800 ($25,300 direct and $11,500 indirect) on an engineering project. The company applies overhead at a rate of 29% of direct labour. Record the entries to assign service salaries and wages and to apply overhead. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Apr. 30 (To record service salary and wages) (To record the applied overhead)