A rush order was accepted by Red Machine Conversions for five van conversions. The labor time records for the week ended January 27 shows the following: Labor time Records- Hour Distribution Employees Hours Van #1 Van#2 Van#3 Van#4 Van#5 Arroyo(supervisor) 42 Aurelia 45 10 10 10 10 5 Lopez 48 24 24 Dunn 45 15 15 15 LaRue 42 24 8 Kearns 40 20 10 All employees are paid $10 per hour, except Arroyo, who receives $15 per hour. All overtime premium pay, except Arroyo's, is chargable to the job, and all employees, including Arroyo, receive time and a half for overtime hours.

1) Calculate the total payroll and total net earnings for the week. Assume an 18% deduction for federal income tax, inaddition to FICA Deductions.Assume that none of the employees has achieved the maximu=ms for FICA and unemployment taxes.

2)Prepare the journal entries to record and pay the payroll 10 1