1. Raw materials of $40,000 were requisitioned for use in production. Indirect materials of $1,000 were requisitioned for use in production. 2. The following costs were incurred in connection with operating apple's factory; Utilities $21,000, Equipment Rental $16,000 and cable, internet, phone for the factory $3,000. 3. apple's incurred and accrued marketing expenses of $15,000. 4. Cable, internet, and phone utilities of $35,000 were accrued for the sales offices. $10,000 of cable, internet, and phone utilities were accrued for the administrative offices. Please prepare journal entries