Prepare journal entries to record the following production activities 1. Paid overhead costs (other than indirect materials and indirect labor) of $20,000. 2. Applied overhead at 95% of direct labor costs. Direct labor costs were $63,000. view transaction list view general journal Journal Entry Worksheet 12 Record overhead costs paid Debit Credit Transaction General Journal 1 Factory overhead 59,850 Factory payroll payable 59,850 *Enter debits before credits record entry done clear entry