Journal entry worksheet 1 2 3 4 Total labor wages of $112,000 were paid in cash. Of this amount, $101,000 was for direct labor and the remainder was for indirect labor. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 N 3 4 Depreciation of $175,000 was incurred on factory equipment. Note: Enter debits before credits. Transaction General Journal Debit Credit d Record entry Clear entry View general Journal Prey 1 or 4 BRE Next