Prepare journal entries to record the following production activities. 1. Paid overhead costs (other than indirect materials and indirect labor) of $26,000. 2. Applied overhead at 115% of direct labor costs. Direct labor costs were $47,000 in the Roasting department and $31,000 in the Blending department View transaction list Journal entry worksheet Record overhead costs paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal