P3-8 Payroll work sheet and journal entries The payroll records of Computer Co. for the week ending October 7, the 40th week in the show the following: Salary or Income Gross Earnings Wage per through 39th 40-Hour Tax Hours Week Week Worked Withheld Employee Classification $123,560 $488 Allen President $2,489 40 402 119,500 Vice President- 2,238 Devine 40 Administration Fiorelli Supervisor- 180 27,300 700 40 Production o'clock 500 Factory-Direct 150 48 19,820 O'Reilly Factory-Direct 46 160 17,200 Pawlukiewicz Factory-Direct 400 16,600 Surdick Factory-Direct 380 42 120 15,200 Trebbi Factory-Indirect 300 42 80 7,800 Webb Factory-Indirect 300 42 60 6,600