Prepare journal entries to record the following production activities.

1. Incurred $42,000 of direct labor in the Roasting department and $33,000 of direct labor in the Blending department of direct labor in production (credit Factory Wages Payable).
2. Incurred $20,000 of indirect labor in production (credit Factory Wages Payable).
3. Paid factory payroll.

NO	Transactions	General Journal	Debit	Credit
1	1	Work in process inventory - Roasting	42,000
		?		?
2	2	Factory Overhead	20,000
		Factory wages payable		20,000
3	3	Factory wages payable	?
		Cash		?

What I have is correct, but I don't know what goes in for the ?.