Exercise 16-22 Recording costs of labor LO P2 Prepare journal entries to record the following production activities. 1. Incurred $75,000 of direct labor in production (credit Factory Payroll Payable). 2. Incurred $20,000 of indirect labor in production (credit Factory Payroll Payable 3. Paid factory payroll. View transaction list Journal entry worksheet Record direct labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal