Specialty Wood Products,Inc Provide the Journal Entry to Record the Labor Costs Incurred,which

Specialty Wood Products,Inc.had the following manufacturing labor costs last month:
$\begin{array} { | l | r | } \hline \text { Woodworkers' wages } & \$ 100,000 \\\hline \text { Indirect laborers' wages } & 20,000 \\\hline \text { Maintenance personnel wages } & 10,000 \\\hline\end{array}$ Provide the journal entry to record the labor costs incurred,which will be paid at a later date.Omit explanation.