please solve it step by step

17. The following payroll summary is prepared for the Sotherm Manufacturing Company for the week ending March 29: Direct labor: Job No. 200 $10,300 7,000 6,500 Job No. 201 Job No. 202 Total direct labor Indirect labor Total gross payroll $23, 800 6,200 $30, 000 Payroll taxes and insurance are to be computed as follows Employee's Employer's Share Share $4,300 Federal income tax withheld State unemployment tax Federal unemployment tax FICA tax Disability insurance Workmen's compensation insurance 50% 1.0 8.0% 8.0% 5% 25% 2.0% Prepare the general journal entries to: a. b. c. d Record the payroll. Pay the payroll. Distribute the payroll to the appropriate accounts. Record the employer's share of payroll tax expense. (All of the employees work in the factory)