ABC Company manufactures one product that goes through one processing department called Molding. The company uses the weighted average method to account for units and costs. The Work in Process T account for the Molding Department for June is as follows:

Work in ProcessMolding Department

June 1, Balance $48,000

Costs Added: completed and Direct Materials 129,940 transferred to the Direct Labor 81,000 next department??????? Overhead 97,460

June 30, Balance ????? The June 1 work in process inventory consisted of 5,000 units with $24,000 in materials cost and $24,000 in conversion cost (June 1, Balance $48,000). The June 1 work in process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 38,000 units were started into production. The June 30 work in process inventory consisted of 8,000 Units that were 100% complete with respect to materials and 40% complete with respect to conversion

What is the journal entry that would have been recorded for the direct labor of $81,000 to be included in the Work in Process inventory account?