Surland Engineering Contractors incurred employee parroll costs of $41.760 ( $32.480 direct and $9.280 indirect) on an eneineering project. The company applies overthead at a rate of 25 of direct tabor cost. Record the entries to assign parroll liabilities and to apply overhead. (List all debit entries before credit entries. Credit account titles are automotically indented when the amount is entered Do not indent manualys