1. Richard Corp has the following data for the third week of December:

Employee Name Classification Hours Worked Rate per hour

1. Kuhol Laborer 45 50
2. Aileen Office Secretary 46 45
3. Jose Laborer 50 52
4. Jay Factory Supervisor 55 48
5. Richmond Sales agent 52 60
6. Edward Laborer 48 45

The following are to be deducted to the gross earnings of employees:

Witholding taxes 5%

SSS contributions 3%

Philhealth 1%

Pag-ibig 1%

Richard Corp paid its employees one and half times the regular rate for hours worked in excess of 40

hours.

Required: Prepare Journal Entries to record

1. Payroll
2. Labor distribution