c. Recorded the payroll, the payments to employees and the distribution of the wages and salaries earned for the month as follows: total wages of $45,000 $32,000 for direct labor and $13,000 for indirect labor) also $8,000 for salaries and administrative wages. (FIT is taxed at 10% and FICA is taxed at 8%)
d. Recognized depreciation for the month at an annual rate of 5% on the building, 10% on the factory equipment and 20% on the office equipment. The sales and administrative staff uses approximately one-fifth of the building for its offices.

Can anyone please help w/ the journal entries for these two