QS 19-5 Labor journal entries LO P2 During the current month, a company that uses job order costing incurred a monthly factory payroll of $194,500. 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 direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit