During the current month, a company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amoun $40,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. Journal entry worksheet Note: Enter debits before credits. During the current month, a company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, 40,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. Journal entry worksheet Note: Enter debits before credits