A summary of the time tickets is as follows: Required: Journalize the entry on Dec, 31 to record the factory labor costs. 191 Factory 569 Depreciation Expense-Factory 192 Accumulated Depreciation-Factory 590 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends CHART OF ACCOUNTS General Ledger ASSETS Print liem Chart of enneral Journal General Ledger. \begin{tabular}{lc} 110 Cash & REVENUE \\ 121 Accounts Receivable & 410 Sales \\ 125 Notes Receivable & 610 Interest Revenue \\ 126 Interest Receivable & ExPENSES \\ 131 Materials & 510 Cost of Goods Sold \\ 132 Work in Process & 520 Wages Expense \\ 133 Factory Overhead & 531 Selling Expenses \\ 134 Finished Goods & 532 Insurance Expense \\ 141 Supplies & 533 Utlities Expense \\ 142 Prepaid Insurance & 534 Office Supplies Expense \\ 143 Prepaid Expenses & 540 Administrative Expenses \\ 181 Land & 569 Depreciation Expense-Factory \\ 191 Factory & 590 Miscellaneous Expense \\ \hline \end{tabular} Entry for factory labor costs Print isem Inistruction: Chart of Accounts General Journal General Journal Generai doumal tnstructions JOURNAL PACE 10 - ACCOUNTING EqUATION 1 2 1