Wahlen Corporation has provided the following data concerning its direct labor costs for November: 
Required:
Prepare the journal entry to record the incurrence of direct labor costs.
Definitions:
Estate
An estate encompasses all the property, both real and personal, owned by an individual at the time of their death.
Environmental Law
Regulations and statutory requirements aimed at protecting the environment from harm caused by human activities.
Bankruptcy Proceeding
A legal process through which individuals or businesses that are unable to repay debts can seek relief from some or all of their obligations.
Environmental Impact Statement
A document prepared to describe the effects proposed projects will have on the environment, used to guide decision-making in project approval processes.
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