Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?

XXX Work in Process Salaries and Wages Payable XXX XXX Salaries and Wages Expense Salaries and Wages Payable XXX Work in Process-Department A Work in Process-Department B Salaries and Wages Payable XXX XXX XXX XXX Salaries and Wages Payable Work in Process XXX