• Accounts payable
• Accounts receivable
• Accumulated depreciationBuilding
• Accumulated depreciationFactory building
• Accumulated depreciationFactory equipment
• Building
• Cash
• Common stock
• Cost of goods manufactured
• Cost of goods sold
• Depreciation expenseBuilding
• Depreciation expenseFactory building
• Depreciation expenseFactory equipment
• Direct labor used
• Direct materials used
• Factory building
• Factory equipment
• Factory overhead
• Factory utilities
• Factory wages payable
• Finished goods inventory
• General and administrative expenses
• Income summary
• Indirect labor
• Insurance expense
• Interest expense
• Interest revenue
• Land
• Merchandise inventory
• Notes payable
• Overapplied overhead
• Paid-in capital in excess of par value, Common stock
• Prepaid insurance
• Prepaid rent
• Property taxesFactory
• Raw materials inventory
• Raw materials purchased
• Rent expense
• Rent payable
• Rent receivable
• RepairsFactory equipment
• Retained earnings
• Sales
• Sales discounts
• Sales returns and allowances
• Selling expenses
• Supplies
• Supplies expense
• Underapplied overhead
• Utilities expense
• Utilities payable
• Wages expense
• Work in process inventory

company that uses job order costing incurred a monthly factory payroll of $234,000. Of this amount, $58,000 is indirect labor and 176,000 is direct labor. repare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Record the cost of direct labor used. Note: Enter debits before credits