Specialty Wood Products Company Had the Following Manufacturing Labor Costs

Specialty Wood Products company had the following manufacturing labor costs last month:
$$\begin{array} { | l | r | } \hline \text { Woudwarkers' weges } & \$ 100,000 \\\hline \text { Indlirect laborers' wages } & \$ 20,000 \\\hline \text { Maintenance personnel weges } & \$ 10,000 \\\hline\end{array}$$
Please provide the journal entry to record the incurrence of these labor costs.
$\begin{array}{|l|l|l|} \hline\quad \quad\quad \quad\quad \quad \quad \quad \quad \quad \quad \quad \quad &\quad \quad \quad & \quad \quad \quad \\\hline \text { } & \text { } & \text { }\\\hline \text { } & \text { } & \text { }\\ \hline\end{array}$