Q6. The following payroll summary is prepared for the Sothern Manufacturing Company for the week ending March 29, 2008: Direct labor Job No. 200 Job No. 201 Job No. 202 Total direct labor Indirect labor Total gross payroll $10,300 7,000 6.500 $23,800 6,200 $30,000 Payroll taxes and insurance are to be computed as follows: Employee's Share $4,300 8.0% 0.5% Federal income tax withheld State unemployment tax Federal unemployment tax FICA tax Disability Insurance Prepare the general journal entries to: (12 marks) Record the payroll. b. Pay the payroll. Distribute the payroll to the appropriate account. d. Record the Payroll tax Liability a. c