Bramble Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows: (Click the icon to view the data.) i (Click the icon to view the additional information.) Read the requirements. Requirement 1. Prepare journal entries for the December 31 payroll. (Record debits first, then credits. Exclude explanations from any journal entries.) Begin by preparing the journal entry to recognize indirect and direct payroll for the December 31 work day. (1a) Journal Entry Accounts Debit Credit