A company that uses job order costing incurred a monthly factory payroll of $225,500. Of this amount, $51,000 is Indirect labor and $174,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of Indirect labor. View transaction list Journal entry worksheet < 1 2 Record the cost of direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal