Prepare journal entries to record the following production activities. 1. Paid other actual overhead costs of $20,000 in cash. 2. Applied overhead at 105% of direct labor costs. Direct labor costs were $42,000 in the Roasting department and $44,000 in the Blending department. View transaction list Journal entry worksheet A B Record overhead costs paid. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal