The following information about indirect labor comes from the payroll service company on an Employee Time Record Summary Report at the end of the month. (Recall that information about direct labor workers is received weekly on other Employee Time Record Summary Reports). Indirect labor recorded as manufacturing overhead. Two supervisors are paid $60,000 each per year. Their salary is divided evenly between the months and the pay periods. One designer is paid $30 per hour and works 35 hours per week. Assume four weeks in a month. Two inspectors are paid $20 per hour and work 40-hour weeks. Assume four weeks in a month. Payroll taxes for the month were accrued in the amount of $37,215 for workers in the manufacturing process (includes both direct and indirect labor) per Apex Payroll Services invoice No. 18633. I need help with the General Journal Entry.