During the month of August, Covington, Inc. had $62,000 of labor costs that were traced to specific jobs. The company also had $52,000 of indirect labor related to supervisory pay. Prepare journal entries to record labor cost during August. (Hint: There should be separate journal entries for direct and indirect labor.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit (To record direct labor (To record indirect labor)