Minstrel manufacturing uses a job order costing system. During one month, minstrel purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead of 150% of direct labor costs. the journal entry to record the factory payroll is: