Received the following data for the monthly payroll:

Direct LAbo(already recorded) $19600.00

Sales Commission $5132.50

Officers' Salaries $5000.00

Office Salaries $1920.00

Record the month payroll. Direct labor payroll has already been recorded, as it was incurred in January. Debit other salary expense accounts for the appropriate amounts, credit FWT payable for 15% of gross pay, Credit Fica tax payambel for 7.65% of gross pay Futa tax is .8%, suta tax is 1.45%. ad Credit slaries payable for the net pay. All employer paryoll tsxes (FIca, Futa and Suta )are recorded and employer taxes related to factory workders go to factor overhead. All other employer payroll taxes go to payroll tax exp. Please show all journal entries to record payroll.