Pagina Majerle Custom Cabinet Co. uses thejob order cost system. In recording payroll transactions, the following accounts are used: Cash Administrative Salaries Wages Payable Miscellaneous Administrative Expense FICA Tax Payable Sales Salaries Federal Unemployment Tax Payable Selling Expense State Unemployment Tax Payable Factory Overhead Employees Income Tax Payable Work in Process Payroll Miscellaneous Factory employees are paid weekly, while all other employees are paid semimonthly on the fteenth and the last day of each month. All salaries and wages are subject to all taxes. The income tax withheld amounts to 10% of gross wages Following is a narrative of transactions completed during January: January 7'. Recorded total earnings of factory employees amounting to $64,790, less deductions employees' or income taxes and FICA taxes. 7. Issued check for payment of the payroll. 14. Recorded total earnings of factory employees amounting to $62,985, less deductions or employees' income taxes and FICA taxes. 14. Issued check for payment of the payroll. 15. Recorded administrative salaries, $9,500, and sales salaries, $17,100, less deductions or employees' income taxes and FICA taxes. 15. Issued check for payment of the salaries. 21 . Recorded total earnings of factory employees amounting to $68,875, less deductions or employees' income taxes and FICA taxes. 21.lssued check for payment of the payroll. 28. Recorded total earnings of factory employees amounting to $70,490, less deductions or employees' income taxes and FICA taxes. 28. Issued check for payment of the payroll. n>de2 D zoom Activate Windows Er? tC- Sett "gs to Sit vet +