Q2. Western Industries pays employees on a monthly basis. Earnings are subject to FICA, FUTA, SUTA and Federal Income Tax of 10%. Non Factory: Sales Administrative $ 5,000 10,000 $15,000 Factory: Direct labor Overtime premium Indirect labor $25,000 2,500 15,000 $ 42,500 $57,500 . Required: Journal Entries (10 marks) Record the Payroll Pay the Payroll Distribution of Payroll Recording of Tax Liability . Q2. Western Industries pays employees on a monthly basis. Earnings are subject to FICA, FUTA, SUTA and Federal Income Tax of 10%. Non Factory: Sales Administrative $ 5,000 10,000 $15,000 Factory: Direct labor Overtime premium Indirect labor $25,000 2,500 15,000 $ 42,500 $57,500 . Required: Journal Entries (10 marks) Record the Payroll Pay the Payroll Distribution of Payroll Recording of Tax Liability