Which of the following journal entries would be used to record the direct labor costs incurred but not yet paid in a company having two processing departments (Department X and Department 0? Salaries Expense Salaries Payable Salaries Payable OB. Work in Process - Department X Work in Process - Department o XX XX Work in Process - Department X OC. Work in Process - Department O Salaries Payable XX Work in Process - Department X Work in Process - Department o D. Manufacturing Overhead