LIABILITIES 21D Accounts Payable 221 Utilities Payable 231 Notes Payable 235 Interest Payable 2111 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Slack 3:10 Retained Earnings 351 Dividends 390 Income Summary \fEntries for Direct Labor and Factoryr Overhead Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from Novemberjobs are summarized as follows: Job 11-101 $4,100 Job 11-102 2,050 Job 11103 1,620 Job 11104 3,010 Factory supervision 1,400 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $14 per hour. If required, round nal answers to the nearest dollar. I a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. IWJC]: 1W EWIJCID IWages Pya e v1 J S D