Prepare journal entries to record the following production activities. 1. Incurred $45,000 of direct labor in the Roasting department and $36,000 of direct labor in the Blending department of direct labor in production (credit Factory Wages Payable) 2. Incurred $22,000 of indirect labor in production (credit Factory Wages Payable). 3. Paid factory payroll View transaction list Journal entry worksheet