Prepare journal entries to record the following production activities. 1. Incurred $53,000 of direct labor in the Roasting department and $26,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $24,000 of indirect labor in production. Credit Factory Wages Payable. View transaction list Journal entry worksheet < A B Record direct labor incurred, but not yet paid. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < A B Record indirect labor incurred, but not yet paid. Note: Enter debits before credits. Transaction 2 General Journal Debit Credit View general jo Clear entry Record entry