Prepare journal entries to record the following production activities.

1. Incurred $43,000 of direct labor in the Roasting department and $41,000 of direct labor in the Blending department of direct labor in production (credit Factory Wages Payable).
2. Incurred $17,000 of indirect labor in production (credit Factory Wages Payable).
3. Paid factory payroll.

• Record direct labor incurred, but not yet paid.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

• Record indirect labor incurred, but not yet paid.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
2

• Record payment of total factory payroll.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
3