Payroll Problem: Your auditing company was engaged by DO-GAS CORPORATION operating as a business processing outsourcing (BPO) for the annual period ending December 31, 2020. One of your concern is to audit its payroll to make sure that the transaction on this account is being prepared and presented fairly. Items related to DO-GAS payroll as of December 31, 2020 are: Accrued salaries and wages (Payroll sheet) P1,776,000 Payroll deductions for: Income taxes withheld 156,000 SSS contributions 164,000 Philhealth contributions 116,000 Advances to employees 180,000 As auditor, you disclosed the following based on your examination of the above items: Accrued salaries and wages: November 26 to 30 P 155,200 December 1 to 24 _1,620,800 Total P1,776,000 December 26 to 29 (prepared and distributed by the supervisor) 242,500 December 30 & 31 holiday and no work (December 26 to 29 regular working hours and no overtime. 75 employees are working and being paid P700 per day.) Confirmed that P242,500 was paid in January 15, 2021. Income taxes withheld: Because of the new TRAIN LAW Twenty (20) employees should be refunded amounting to P12,400. SSS contributions: Includes payment of SSS loan by 10 employees, P16,300. Includes deduction for December 26 to 29 of P10,800 Philhealth contributions: Paglbig contribution was included, P40,500 Does not includes contribution computed for Dec, 26 to 29, P16,600 of which 30% is for Paglbig contribution. Advances to employees: TOU's P155,000 Liquidated medical expenses (five employees) 15,000 Returned check issued the ployee 2,000 Travel advances of the sales manager 8,000 Total P180,000 From the above evidence you gathered, prepare an audit working paper and determine the following: 1. Salaries expense for the month of December. 2. Salaries payable. 3. Cash disbursement for December Payroll. 4. Income taxes withheld 5. SSS contributions 6. Philhealth contributions 7. Paglbig contribution 8. Advances to employees