During the current month, a company that uses job order costing incurred a monthly factory payroll of $221,000. Of this amount, $52,000 is classified as indirect labor and the remainder as direct. Prepare ournal entries to record these transactions. View transaction list View journal entry worksheet No Transaction General Journal Debit Credit Factory wages payable 221,000 Cash 221,000 2 2 Work in process inventory Factory overhead 169,000 52,000 Factory wages payable 221,000