Prepare journal entries to record the following production activities for Hotwax. a. Incurred $80,000 of direct labor in its Mixing department and $95,000 of direct labor in its Shaping department. Hint. Credit Factory Wages Payable. b. Incurred indirect labor of $23,000. Hint. Credit Factory Wages Payable. Journal entry worksheet Record direct labor used, but not yet paid. Note: Enter debits before credits. Journal entry worksheet Record indirect labor used, but not yet paid. Note: Enter debits before credits