Prepare journal entrles to record the following production actlivtles. 1. Incurred $51,000 of direct labor in the Roasting department and $31,000 of direct labor in the Blending department of direct labor In production (credit Factory Wages Payable). 2. Incurred \$15,000 of Indirect labor In production (credit Factory Wages Payable). 3. Pald factory payroll. Journal entry worksheet 3 Record direct labor incurred, but not yet paid. Note: Enter debits before credits