From the following list of accounts, record the account(s) to be debited and credited for each of the transactions below. Assume that these transactions occur in a company that utilizes a process cost accounting system.

AccountsAccounts

Cost of Goods Sold Payroll

Factory Overhead Various Credits

Factory Overhead—Mixing Accounts Payable

Factory Overhead—Blending Work in Process—Mixing

Finished Goods Work in Process—Blending

Materials

Transaction	Debit	Credit
1. Materials and supplies purchased on account..	Materials	Accounts Payable
2. Direct materials issued to both departments and supplies issued to the factory.......................	Work in Process-Mixing	Materials
3. Direct labor cost incurred in both departments and indirect labor in the factory
4. Other factory costs incurred
5. Factory overhead distributed to both departments.....
6. Factory overhead applied to production in both departments................
7. Units transferred from Mixing to Blending.....
8. Units completed in Blending and transferred
9. Units sold (ignore recording the revenue on the sale)