A summary of the lime tirkets for the current month folows Required: Loumalize the entry on Dec 31 to record the factory labor costs Refer to the chart of accounts for the exact wording of the account fitles CNOW jouma's do not use hines for joumal explariatons: Every line on a joumal poge is used for debit or credit enthes. CNOW/joumals will automatically ingent ar crodit entry when ar credit amount is entered