A company that uses job order costing incurred a monthly factory payroll of $215,000. Of this amount, $59,000 is indirect labor and $156,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet 2 Record the cost of direct labor used. Note: Enter debits before credits. Transaction a General Journal Debit Credit Journal entry worksheet < 1 3 Record the cost of indirect labor used. Note: Enter debits before credits. Transaction b. General Journal Debit Credit