Prepare journal entries to record the following production activities. 1. Incurred $75,000 of direct labor in production

Question:

Prepare journal entries to record the following production activities.
1. Incurred $75,000 of direct labor in production (credit Factory Payroll Payable).
2. Incurred $20,000 of indirect labor in production (credit Factory Payroll Payable).
3. Paid factory payroll.