Prepare journal entries to record the following production activities. 1. Incurred $53,000 of direct labor in the Roasting department and $31,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $18,000 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 Record entry Clear entry View general journal > Ch 16