Prepare journal entries to record the following production activities. 1 Incurred $62,000 of direct labor in production (credit Factory Payroll Payable). 2. Incurred $23,000 of indirect labor in production (credit Factory Payroll Payable). 3. Paid factory payroll. View transaction list Journal entry worksheet 2 3 Record direct labor incurred, but not yet paid Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal