Ruiz Engineering Contractors incurred service salaries and wages of $$36,600($ $$26,800$ direct and $$9,800$ indirect$)$ on an engineering project. The company applies overhead at a rate of $24\%$ 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.$)$