Answer: debit to work in process of $74,000.
Step-by-step explanation:
The journal is a book where the transaction that an organization makes are recorded. In this scenario, we are told that during June, Buttrey Corporation incurred $74,000 of direct labor costs and $14,000 of indirect labor costs.
The journal entry to record the accrual of these wages would include a debit to work in process of $74,000. It should be noted that when the direct and the indirect labor cost are to be accrued, direct labour wages will have to be debited in the work in process account. As for indirect labour, it will be debited in the manufacturing overheads.