Ruiz Engineering Contractors incurred service salaries and wages of $48,200 ($39,200 direct and $9,000 indirect) on an engineering project. The company applies overhead at a rate of 25% of direct labor. Record the entries to assign service salaries and wages and to apply overhead. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title to record service salary and wages	enter a debit amount	enter a credit amount
enter an account title to record service salary and wages	enter a debit amount	enter a credit amount
enter an account title to record service salary and wages	enter a debit amount	enter a credit amount
(To record service salary and wages)
enter an account title to record the applied overhead	enter a debit amount	enter a credit amount
enter an account title to record the applied overhead	enter a debit amount	enter a credit amount
(To record the applied overhead)