Prepare a journal entry to record the total factory payroll, Financial Accounting

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Time tickets for factory employees during the month of August are summarized as follows. Prepare a journal entry to record the total factory payroll, the indirect payroll and the direct payroll. You may exclude explanations

JOb 919..................$ 9,800
Job 920................... 14,650
job 921.................... 12,250
job 922......................16,000
total direct labor.......$52,700
Indirect Labor...........16,800
Total Labor Cost.......$69,500

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