A company that uses job order costing incurred a monthly factory payroll of $$196,000.$ Of this amount, $$47,000$ is indirect labor and

$$149,000$ is direct labor.

Prepare journal entries to record the $($a$)$ use of direct labor and $($b$)$ use of indirect labor.

Journal entry worksheet

Record the cost of direct labor used.

Note: Enter debits before credits.