Exercise 16-19 (Algo) Recording costs of labor LO P3 Prepare journal entries to record the following production activities. 1. Incurred $52,000 of direct labor in the Roasting department and $33,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $22,000 of indirect labor in production. Credit Factory Wages Payable. View transaction list Journal entry worksheet A B Record direct labor incurred, but not yet paid. Note: Enter debits before credits Transaction General Journal Debit Credit