P4-3 Roppongi Company incurred payroll for the week of P100,000, which consists of P70,000 earned by 20 production workers and P30,000 earned by 10 sales workers. Roppongi also estimated that annual bonus of P432,000 will be paid at year end. All employees are Required: Prepare the journal entries to: (a) distribute the weekly payroll and to (b) accrue the bonus, vacation and holiday pay. entitled to 4-week paid vacation and 10 paid holidays