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 $180,000. Of this amount, $40,000 Is classified as Indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction lst Journal entry worksheet 2 Record the cost of direct labor used. Note: Enter debits before credits. General Journal Transaction Debit Credit 1 Clear entry Record entry Vlew general Journal