During the current a company that uses a job order cost accounting system incurred a monthly factory payroll of $120,000, paid in cash. Of this amount, $30,000 is classified as indirect labor and the remainder as direct. Prepare entries to record these transactions in the given order. (Omit the "S" sign in your response.) General Journal Credit Factory payroll Cash Debit 120,000 120,000 Factory overhead Raw materials inventory Goods in process inventory 30,000 90000 150000