18)

Prepare journal entries to record the following production activities.

1.	Incurred $64,000 of direct labor in production (credit Factory Payroll Payable).
2.	Incurred $22,000 of indirect labor in production (credit Factory Payroll Payable).
3.	Paid factory payroll.

RECORD DIRECT LABOR INCURRED, BUT NOT YET PAID RECORD INDIRECT LABOR INCURRED, BUT NOT YET PAID RECORD PAYMENT OF TOTAL FACTORY PAYROLL