During the current month, a company that uses job order costing incurred a monthly factory payroll of $203,500. Of this amount $52,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet 1 2 Record the cost of direct labor used. Note: Enter debits before credits Transaction Credit General Journal Debit 1 Record entry Clear entry View general journal 1 2 Record the cost of indirect labor used Note: Enter debits before credits. Transaction General Journal Debit Credit 2