Write journal entries for the following transactions:

Transfer production overhead cost of £27,000 to work-in-progress account.
Transfer work-in-progress of £12,000 to finished goods inventory account.
Pay £1,500 cash for production overhead costs.
Return to a supplier items of inventory having a cost of £900.
Transfer finished goods inventory of £31,000 to cost of goods sold.
Transfer cleaner’s wages of £500 from wages ledger account to production overhead cost ledger account.
Purchase inventory of raw materials on credit, cost of £14,000.
Transfer raw materials inventory of £980 to work-in-progress Pay direct labour wages in cash £1,000.
Transfer direct labour wages £1,000 to work-in-progress.