Sheridan Engineering Contractors incurred employee payroll costs of $33,120 ($25,760 direct and $7,360 indirect) on an engineering project. The company applies overhead at a rate of 25% of direct labor cost. Record the entries to assign payroll liabilities and to apply overhead. Assume journal entries are made at the end of the month. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record service salary and wages) (To record the applied overhead)