Sundland Company has the following labor costs: Factory-Gross wages 540000, Factory-Net wages 440000, Employer Payrol Taxes Payable XXXXXXXXXXThe entry to record the cost of factory labor and the...

Sundland Company has the following labor costs: Factory-Gross wages 540000, Factory-Net wages 440000, Employer Payrol Taxes Payable 54000. The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for?