A company that uses job order costing incurred a monthly factory payroll of $$221,000.$ Of this amount, $$46,000$ is indirect labor and $$175,000$ is direct labor.

Prepare journal entries to record the

$($a$)$ use of direct labor and

$($b$)$ use of indirect labor.

Journal entry worksheet

$1$

$2$

Record the cost of direct labor used.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$.,,,],[,,,],[,,,],[,,,]]$