QS 19-7 (Algo) Recording labor LO P2, P3 A company that uses job order costing incurred a monthly factory payroll of $188,500. Of this amount, $45,000 is Indirect labor and $143,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor View transaction list Journal entry worksheet 1 2 Record the cost of direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal