JYD Corp. has the following data for the month of March 2021:

Gross Payroll - 1,000,000

Employee's deductions:

Social Security System contribution - 20,000

Philippine Health Insurance contribution - 10,000

Home Development Mutual Fund contribution - 10,000

Withholding taxes - 100,000

The employer contributions are as follows:

Social Security System contribution - 40,000

Philippine Health Insurance contribution - 10,000

Home Development Mutual Fund contribution - 10,000

The company distributes its total payroll as follows: 50% to direct labor, 20% to indirect labor, 25% to administrative, and 5% to Sales salary. The company also apportions employer's contribution as follows: 70% to factory overhead, 25% to administrative, and 5% to selling expenses.

Required: Prepare the journal entries for:

A. Payment of accrued payroll