Journalize the following transactions for Shelton, Inc

(a) Incurred direct labor costs of $24,300 for 4,590 hours. The standard labor cost was $25,888. (b) Assigned 4,590 direct labor hours costing $24,300 to production. Standard hours were 4,770.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 125.)

No. Account Titles and Explanation Debit Credit (a) (b)