Instruction Chart of Accounts General Journal Instruction Cavy Company accumulated 500 hours of direct labor on Job 345 and 800 hours on Job 999. The direct labor was incurred at a rate of $18 per direct labor hour for Job 345 and $23 per direct labor for Job 990. Required: Joumalize the entry to record the flow of labor costs into production. Refer to the chart of accounts for the exact wording of the account tities. CNOW journals do not use lines for spaces or joumal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNOW journals will automatically indent a credit entry when a credit amount is entered