Prepare journal entries to record the following production activities. 1. Incurred $58,000 of direct labor in production (credit Factory Payroll Payable). 2. Incurred $19,000 of indirect labor in production (credit Factory Payroll Payable). 3. Paid factory payroll. View transaction list Journal entry worksheet 1 2 3 > Record direct labor incurred, but not yet paid. Journal entry worksheet