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. Credit Factory Wages Payable. 2. Incurred $23,000 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 General Journal Debit Credit 1Journal entry worksheet A A CO Record indirect labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 2