(Solution) - A payroll summary prepared at JRH Manufacturing Company showed the -(2025 Original AI-Free Solution)

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A payroll summary prepared at JRH Manufacturing Company showed the following figures for January 2016:
Direct labor costs incurred.............................$50,000.00
Indirect labor costs incurred............................14,000.00
Social security tax withheld.............................3,968.00
Medicare tax withheld......................................928.00
Income tax withheld....................................16,000.00
Give the January 31 entry in general journal form to record the labor costs incurred.