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3-10Summary of payroll procedures Marcello Construction Co. uses the job order cost system. In recording payroll transactions, the following accounts are used: Cash Wages Payable FICA Tax Payable Federal Unemployment Tax PayableMiscellaneous Selling Expense State Unemployment Tax Payable Factory Overhead Employees Income Tax Payable Payroll LO3 Administrative Salaries Miscellaneous Administrative Expense Sales Salaries 04 Work in Process Factory employees are paid weekly, while all other employ ees are paid semimonthly on the fifteenth and the last day of each month. All salaries and wages are subject to all taxes. Following is a narrative of transactions completed during January Jan.7 Recorded total earnings of factory employees amounting to $68,200, less deductions for employees' income taxes and FICA taxes Issued check for payment of the payroll. Recorded total earnings of factory employees amounting to 7 14 $66,300, less deductions for employees' income taxes and FICA taxes. 14 Issued check for payment of the payroll 15 Recorded administrative salaries, $10,000, and sales salaries, $18,000, less deductions for employees income taxes and FICA taxes Issued check for payment of the salaries. Recorded total earnings of factory employees amounting to 15 $72,500, less deductions for employees income taxes and FICA taxes 21 21 28 Issued check for payment of the payroll. Recorded total earnings of factory employees amounting to $74,200, less deductions for employees' income taxes and FICA 28 Issued check for payment of the payrol. 31 Recorded administrative salaries, $10,000, and sales salaries, and FICA $18,000, less deductions for employees' income taxes taxes. 31 Issued check for payment of the salaries 31 The following wages and salaries were ea rned or accrued during $302,500 22,500 20.000 January: Direct labor Indirect labor Administrative salaries