During the month, Diamond Manufacturing incurred exist52,000 in direct labor costs in Department 1, exist21,000 direct labor costs in Department 2, and exist3, 500 of indirect labor costs. Which of the following is not part of the summary journal entry to record these transactions? credit to Wages Payable for exist76, 500 debit to Work-in-Process Inventory for exist76, 500 debit to Manufacturing Overhead for exist3, 500 debit to Work-in-Process Inventory-Department 1 for exist52,000