can someone help me with this??? its mangerial accounting btw

ALL ONE QUESTION

these are all the options for the columns

Accounts payable Accounts receivable Accumulated depreciationBuilding Accumulated depreciationFactory building Accumulated depreciationFactory equipment Building Cash Common stock Cost of goods manufactured Cost of goods sold Depreciation expenseBuilding Depreciation expenseFactory building Depreciation expenseFactory equipment Direct labor used Direct materials used Factory building Factory equipment Factory overhead Factory utilities Factory wages payable Finished goods inventory General and administrative expenses Income summary Indirect labor Insurance expense Interest expense Interest revenue Land Merchandise inventory Notes payable Overapplied overhead Paid-in capital in excess of par value, Common stock Prepaid insurance Prepaid rent Property taxesFactory Raw materials inventory Raw materials purchased Rent expense Rent payable Rent receivable RepairsFactory equipment Retained earnings Sales Sales discounts Sales returns and allowances Selling expenses Supplies Supplies expenses Underapplied overhead Utilities expense Utilities payable Wages expense Work in process inventory

Journal entry worksheet Journal entry worksheet Note: tncer aepins derore creaits. A company that uses job order costing incurred a monthly factory payroll of $203,500. Of this amount, $47,000 is indiect iabor and $156,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet 2 Record the cost of direct labor used