(11) The CPF Payable account has an opening balance of $5,600, and the amount due to the CPF Board is being paid on the last day of the month. (9) RTS Limited pays its employees on the 25th of each month. The payroll information for November 20X2 was as follows: Gross salaries: Administrative salaries $ 18,000 Marketing salaries 30,000 Direct factory payroll 82,500 Indirect factory payroll 63,000 Payroll deductions: Tax 15,000 Staff advance 12,000 Donation 1,500 Central Provident Fund (CPF) - employees' contribution (Total CPF contribution is 36%) (10) The payroll analysis for November was as follows: Administrative salaries Marketing salaries Direct labour Indirect labour 20% $ EAT 16,000 32,000 80,000 60,000