Prepare journal entries to record the following production activities for Hotwax. 1. Incurred direct labor of $125,000

Question:

Prepare journal entries to record the following production activities for Hotwax.
1. Incurred direct labor of $125,000 (credit Factory Payroll Payable).
2. Incurred indirect labor of $10,000 (credit Factory Payroll Payable).
3. Total factory payroll of $135,000 was paid in cash.