Journalizing manufacturing cost transactions. The Petersen Company is a manufacturer of kitchen cabinets. During the month of January 19X7, the firm had the following transactions and incurred the following costs:

a. Raw materials were purchased on credit for $33,720.

b. Direct materials costing $24,050 and indirect materials costing $8,470 were used during the month.

c. Factory wages paid during the month totaled $52,140. The deductions were:

FICA taxes $3,650; federal income taxes, $7,820; and group insurance premiums,

$520.

d. Direct labor costs were $44,060 and indirect labor costs were $10,865 as shown on the summary of factory wages for the month.

e. Vouchers for various types of manufacturing overhead costs totaled $30,290 and were recorded in the voucher register.

f. Depreciation for the month was $1,820 on the factory building and $395 on the factory equipment and tools.

g. Expired factory insurance for the month totaled $2,090.

h. Accrued property taxes on the factory for the month were $4,270.

i. Employer's payroll taxes were: FICA, $3,650; federal unemployment taxes,

$420; and state unemployment taxes, $2,300.

j. Manufacturing overhead applied to the job cost sheets during the month totaled

$63,155. |

k. Jobs completed and transferred to finished goods cost $123,265.

l. Cost of goods sold during the month was $110,500. The sales were made on credit for $135,915. (Prepare two separate entries.)

Instructions Prepare the general journal entries to record the above transactions. Date the entries January 31.