Larson Manufacturing uses a standard cost system. The direct labor cost standard is

$ $10\mathrm{.}00$$$10\mathrm{.}00$

direct labor hour. The direct labor efficiency standard is $0\mathrm{.}5$ direct labor hour per unit. Actual direct labor for the month is

$1$ comma $7001,700$

hours for a total cost of

$ $23$ comma $800\mathrm{.}00$$$23,800\mathrm{.}00.$

Production for the month was

$4$ comma $0004,000$

units. The journal entry to record direct labor incurred but not paid would$$be: