Prepare journal entries to record the following production activities. 1. Incurred $48,000 of direct labor in the Roasting department and $36,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $21,000 of indirect labor in production. Credit Factory Wages Payable. Journal entry worksheet Record direct labor incurred, but not yet paid. Note: Enter debits before credits. Prepare journal entries to record the following production activities. 1. Incurred $48,000 of direct labor in the Roasting department and $36,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $21,000 of indirect labor in production. Credit Factory Wages Payable. Journal entry worksheet Note: Enter debits before credits