Prepare journal entries to record the following production activities. 1. Incurred $42,000 of direct labor in the Roasting department and $33,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $21,000 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 Webcam: Click to Hide Record entry Clear entry View general Journal