The following data relating to the operations of the Sony Company in January, 20X6:

(1) Direct materials, \(\$ 20,000\) were issued to production.

(2) Supplies used were \(\$ 1,000\) for production and \(\$ 400\) for general administrative purposes.

(3) Depreciation for the month was \(\$ 10,000\) of which 80 percent was for production and 20 percent was for marketing and general administration.

{Required.}

Prepare the necessary journal entries for the above data.