The Tidle Manufacturing Company uses a job order cost system. Factory wages are paid on a straight hourly basis with indirect labor getting $8.50 an hour and direct labor getting $10.00 an hour. During the week of January 7, the following hours were worked Direct 2,200 2,400 1,850 4,250 Indirest 250 200 125 325 Cutting Department Splicing Department Sanding Department Joining Department Salaries and wages are paid weekly, with administrative salaries totaling S16,500 and salesperson's salaries totaling $12,200. The following deductions are to be considered: FICA tax Federal income tax State income tax Federal unemployment tax State unemployment tax 8.0% 12.0% 2.0% 1.0% 5.0% Prepare journal entries to record: a. The payroll. b. The payment of the payroll. c. The payroll distribution. . The employer's payroll tax expense