During the current month, a company that uses job order costing incurred a monthly factory payroll of $232,000. Of this amount, $46,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. Record the cost of direct labor used.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

Record the cost of indirect labor used.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2