Everett Printers received an order to print 10,000 brochures for Channing Cruise Line. Record the following transactions in general journal form for Job Order 716.

a. Purchased paper stock on account, $4,000, from Delta Pulp and Paper.

b. Placed all the paper into production.

c. Issued a check payable to the payroll bank account for direct labor, $1,000.

d. Applied factory overhead at 200 percent of direct labor.