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 $202.500. Of this amount, $47,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet 2 1 Record the cost of direct labor used. Note: Enter debits before credits. Debit Credit General Journal Transaction View general journal Record entry Clear try