Prepare journal entries to record the following production activities 1. Incurred $52,000 of direct labor in the Roasting department and $23,000 of direct labor in the Blending department of direct labor in production (credit Factory Wages Payable). 2. Incurred $16,000 of indirect labor in production (credit Factory Wages Payable). 3. Paid factory payroll. View transaction list Journal entry worksheet 1 2 3 Record direct labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal