Cline Manufacturing Company uses a job order system. Indicate the appropriate account(s) to be increased and decreased for the transactions listed below. (Do not leave any answer field blank choose "Not Applicable" wherever required.) Transactions Account(s) Increased Account(s) Decreased 1 2 4. Factory labor was incurred. > 5. Assigned direct labor and indirect labor used. 4. Factory labor was incurred. > 5. Assigned direct labor and indirect labor used.