Prepare journal entries to record the following production activities. 1. Incurred $50,000 of direct labor in the Roasting department and $34,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $22,000 of indirect labor in production. Credit Factory Wages Payable. A > Record direct labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Accounts payable Accounts receivable Cash bi Common stock Cre Cost of goods sold ei Factory overhead Factory wages payable debi Finished goods inventory Finshed goods inventory on Credi B Finshed goods inventory General and administrative expenses Paid-in capital in excess of par value, Common stock Raw materials inventory ebi Credit Retained earnings n Retained earnings Sales Selling expenses Utilities expense Work in process inventory-Blending Credit Sales Selling expenses Utilities expense Work in process inventory-Blending ebi Work in process inventory-Roasting Credit n A B Record indirect labor incurred, but not yet paid. Note: Enter debits before credits. Transaction General Journal Debit Credit 2