A payroll summary prepared at ROB Manufacturing Company showed the following figures for January 2019:

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.