The following transactions occurred in January at Kustom-Kraft, Inc., a job order custom manufacturer of cabinets:

1. Purchased $40,000 in materials.

2. Issued $2,000 in supplies from the materials inventory.

3. Purchased materials costing $28,000.

4. Paid for the materials purchased in transaction 1.

5. Issued $34,000 in direct materials to the production department.

6. Incurred direct labor costs of $50,000, which were credited to Payroll Payable.

7. Paid $53,000 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

8. Applied overhead on the basis of 125 percent of $50,000 direct labor costs.

9. Recognized depreciation on manufacturing property, plant, and equipment of

$25,000.

Prepare journal entries to record the above transactions.