Exercise 16-23 Recording overhead costs LO P3 Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $20,000 2, Applied overhead at 90% of direct labor costs. Direct labor costs were $57,000. View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal