Prepare journal entries to record the following production activities. 1. Incurred $45,000 of direct labor in the Roasting department and $32,000 of direct labor in the Blending department of direct labor In production (credit Factory Wages Payable). 2 incurred $17.000 of Indirect labor In production (credit Factory Wages Payable). 3. Pald factory payroll. View transaction list Journal entry worksheet