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Summary of payroll procedures An analysis of the payroll for the month of November for Pro tion Inc. reveals the information shown: 3-9) jec Gross Earnings-Week Ending 11/15 11/22 11/29 Employee Name Hathaway 11/8 s 300 280 290 320 270 300 2,032 260 340 2,032 850 280 280 2,032 870 280 Portman 2,032 800 Streep All regular time Hathaway, Kunis, and Portman are production workers, and Streep is the plant manager. Williams is in charge of the office. Cumulative earnings paid (before deductions) in this calen- dar year prior to the payroll period ending November 8 were as follows: Hathaway, $12,000; Kunis, $7,800; Portman, $11,500; Streep, $89,400; and Williams, $32,800. The solution to this problem requires the following forms, using Reau the indicated column headings: Employee Earnings Record Week Ending Weekly Gross Earnings Payroll Record Employee's Name Gross Earnings Labor Cost Summary Week Ending Dr. Work in Process (Direct Labor) Dr. Factory Overhead (Indirect Labor) Accumulated Gross Withholdings (2 columnsl: FICA Tax Income Tax (10%) Weekly Earnings Subject Net Amount Paid Dr. Administrative to FICA Salaries (Office) Witholding (2 columns: Cr. Payroll (Total FICA Tax Income Tax (10%) Net Amount Paid 1. Prepare an employee earnings record for each of the five employees 2. Prepare a payroll record for each of the four weeks. 3. Prepare a labor cost summary for the month. 4. Prepare journal entries to record the following: a. The payroll for each of the four weeks. b. The payment of wages for each of the four payrolls. c. The distribution of the monthly labor costs per the labor cost summary. d. The company's payroll taxes covering the four payro