The payroll summary for the biweekly pay period ended Friday, December 24 contained the following information (for simplification purposes, payroll tax expenses have been included in the amounts): Office and Administrative Salaries - $ 36,402 Sales Salaries and Commissions - 7,130 Delivery and Warehouse Wages - 3,911 Total Wages Paid $ 47,443 Payroll funding was made on December 24 from the Cash (101) Account.. How to do this is in a double entry system