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 $232,500. Of this amount, $54,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. Journal entry worksheet Note: Enter debits before credits. During the current month, a company that uses job order costing incurred a monthly factory payroll of $232,500. Of this amount. $54,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. Journal entry worksheet Note: Enter debits before credits