1. Purchased $175,000 of materials on account. 2. Issued $180,000 in direct materials to the production department. 3. Issued $17,800 of supplies from the materials inventory. 4. Paid for the materials purchased in transaction (1) using cash. 5. Direct labor employees earned $125,000, and indirect labor employees earned $50,000; both were charged to Wages Payable. 6. Paid $45,000 cash for utilities, maintenance, and other miscellaneous items for the manufacturing shop. 7. 70% of Works-in-Process were completed during the month. 8. 90% of completed goods were sold. 9. Recognized depreciation on property, plant, and equipment of $54,000. 10. Applied manufacturing overhead for the month on the basis of 120% of direct labor costs. The following beginning balances appeared in the inventory accounts of Vita Nova as of March 1st. Materials Inventory $56,000 1. Purchased $175,000 of materials on account. 2. Issued $180,000 in direct materials to the production department. 3. Issued $17,800 of supplies from the materials inventory.

General Journal Date Accounts Post Ref. Dr. Cr. a b c d e f g h

Required to fill out the General journal