Question 8 The journal entry to record the cost of direct labor attributed to current jobs includes a debit to Wages and Salaries Expense and a credit to Cash debit to Work in Process Inventory and a credit to Wages and Salraies Expense debit to Wages and Salaries Payable and a credit to Work in Process Inventory O debit to Work in Process Inventory and a credit to Wages and Salaries Payable