Received the subsequent data on the monthly payroll from the payroll clerk: Direct Labor (already recorded) $23,016.50 New payroll data (to be recorded): Factory: Indirect labor $11,220.00 Superintendent's salary 3,100 Nonfactory: Sales salaries 11,220.00 Officer's salaries 7,140.00 Office salaries 6310.10 record the monthly payroll in the general journal. Salaries for indirect labor are recorded only at the need of the month. Debit Factory Overhead for indirect Labor and Superintendent's salaries, debit other salary expense accounts for the related ammounts, credit FICA Tax Payable for 7.5 % of gross pay, credit Employees' income tax Payable for 15 percent of gross pay, and credit salaries payable for the net pay.