Part IV Journalized payroll entries. Prepare the necessary general journal entries for Mighty Machines, Inc., a manufacturer of small engines, for the month of September 2006. Note that Mighty Machine pays its hourly employees twice a month. Sept. 15 The payroll for the first half of September for the hourly factory workers totaled $32,000. Deductions: social security taxes, $2,000 medicare taxes, $500; federal income taxes, $5,000. 15 15 30 Issued a voucher to pay the net payroll. Recorded payment of the voucher Recorded distribution of the factory wages earned during the entire month of September. The summary of factory wages showed total direct labor at $50,000 and total indirect labor at $20,000. Record employer's payroll tax liability for the month as follows: social security taxes, $2,000; medicare taxes, $500, federal unemployment taxes, $200 state unemployment taxes, $3,000. 30 Class Dace