The following information has been gathered by the controller of Acme Industries Direct Labor AQ xP SQ x SP AQ X SP $630,000 $635,000 $637,000 Write account title in the title box and only number in the balance box. For extra boxes, mark "x" (see example) Debit Account Title Credit Balance Debit Balance Credit Account Title 800 Cash ex Accounts Receivable 200 X Sales 1000 X X Account Titles Reference Direct Labor Rate Variance Direct Labor Efficiency Variance Work in Process Wages Payable Cash Usiog standard costing record payroll. Debit Account Title Debit Balance Credit Account Title Credit Balance