What are the following journal entries?

Fairfield Company's payroll costs for the most recent month are summarized here Total Cost Item Description 840 hours $23 per hour Hourly labor wages 200 hours for Job 101 $4,600 330 hours for Job 102 7,590 310 hours for Job 103 7,130 $19,320 4,050 Factory supervision 7,200 Production engineer Factory janitorial work 1,500 Selling, general, and administrative 8,500 Salaries Total payroll costs $40,570 1. & 2. Prepare the journal entries for payroll and to apply manufacturing overhead to production. The company applies manufacturing overhead to products at a predetermined rate of $46 per direct labor hour. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) view transaction list view general journal U Journal Entry Works 12 Record Fairfield Company's payroll costs to be paid at a later date. Transaction General Journal Debit