Prepare a journal entry to record the following for September:Direct labor (factory)80,000$ Indirect labor (factory)10,000Sales commission6,000Sales & Administrative Salaries50,000Medical insurance premiums (60% Factory, 40% S&A)3,000Medical insurance is paid 100% by the employer.All employees contribute 2% of their compensation) to a 401(k) plan. The employer matches the 2% 401(k) contribution.The company considers all employer payroll taxes and all employee benefitsfor factory workers to be product costs. For this problem, assume the following tax rates:EmployeeEmployerFederal income tax15.0%FICA 7.65%7.65%SUTA3.5%Ignore any other payroll taxes; Assume all employees are under any tax thresholds.

WIP $

MOH $

Salaries expense $

Commission expense $

Employee benefits expense $

Employer payroll tax expense $

Payroll taxes payable should be credited for

Salaries payable should be credited for