Bayas Corporation uses process costing with 2 departments: first Mixing, and then on to Drying. In June, Direct labor costs of $17,500 are incurred, but not yet paid, in the Mixing Department. The journal entry to record this transaction would be: Work in Process - Mixing Salaries and Wages Payable Salaries & Wages Payable Work in Process - Drying Salaries & Wages Payable Work in Process - Mixing Work in Prcess - Mixing Cash Debit 17,500 Debit 17,500 Debit 17,500 Debit 17,500 Credit 17,500 Credit 17,500 Credit 17,500 Credit 17,500

Bayas Corporation uses process costing with 2 departments: first Mixing, and then on to Drying. In June, Direct labor costs of $17,500 are incurred, but not yet paid, in the Mixing Department. The journal entry to record this transaction would be