09. Pass the following necessary journal entries for Ahmed Furniture" a. Raw material purchases are recorded in an inventory account $40,000. b. Direct materials $10,000 issued to a job increase Work in Process and decrease Raw Materials. Indirect materials $5,000 used are charged to Manufacturing Overhead and also decrease Raw Materials The cost of direct labor $3,000 incurred increases Work in Process and the cost of indirect labor $ 2,000 increases Manufacturing Overhead c. d. Work in Process is increased when Manufacturing Overhead is applied to jobs. e. Nonmanufacturing costs (advertising expenses $ 1,000) are charged to expense as they f. As jobs are completed, the Cost of Goods Manufactured is transferred to Finished g. When finished goods are sold, two entries are required: (1) to record the sale $2000; & are incurred Goods $3000 approximately from Work in Process (2) to record COGS $1500 and reduce Finished Goods