Use this information about Mocha Company to answer the question that follows. Mocha Company manufactures a single product by a continuous process, involving three production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department $1$ were $$100,000,$ $$125,000,$ and $$150,000,$ respectively. The records further indicate that direct materials, direct labor, and applied factory overhead for Department $2$ were $$55,000,$ $$65,000,$ and $$80,000,$ respectively. In addition, work in process at the beginning of the period for Department $1$ totaled $$75,000,$ and work in process at the end of the period totaled $$60,000.$ The journal entry for the flow of costs into Department $2$ for direct labor is a$.$ Work in Process$—$Department $2125,000$ Wages Payable $125,000$ b$.$ Work in Process$—$Department $2185,000$ Wages Payable $185,000$ c$.$ Work in Process$—$Department $265,000$ Wages Payable $65,000$ d$.$ Wages Payable $65,000$ Work in Process$—$Department $265,000.$