Journalizing manufacturing cost transactions. The Danish Designs Company is a manufacturer of custom-designed furniture. During the month of July 19X8, the firm had the following transactions and incurred the following costs:

a. Raw materials were purchased on credit for $14,960.

b. Direct materials costing $9,530 and indirect materials costing $1,760 were used during the month.

c. Factory wages paid during the month totaled $13,560. The deductions were:

FICA taxes, $950; federal income taxes, $1,760, and group insurance premiums,

$260.

d. Direct labor costs were $12,680 and indirect labor costs were $2,190 as shown on the summary of factory wages for the month.

e. Vouchers for various types of manufacturing overhead costs totaled $2,820 and were recorded in the voucher register.

f. Depreciation for the month was $2,700 on the factory building and $930 on the factory equipment and tools.
g. Expired factory insurance for the month totaled $510.
h. Accrued property taxes on the factory for the month were $965.
i. Employer's payroll taxes were: FICA, $950; federal unemployment taxes, $108;
and state unemployment taxes, $480.
j. Manufacturing overhead applied to the job cost sheets during the month totaled $14,260.
k. Jobs completed and transferred to finished goods cost $35,730.
1. Cost of goods-sold during the month was $29,965. The sales were made on credit for $41,950. (Prepare two separate entries.)
Instructions Prepare the general journal entries to record the above transactions. Date the entries July 31.