QS 15-5 Labor journal entries LO P2 During the current month, a company that uses job order costing incurred a monthly factory payroll of $220,000 of this amount $59,000 is classified as indirect labor and the remainder as direct . Prepare Journal entries to record these transactions View transaction list Journal entry worksheet Record the cost of indirect labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal