(12 points-3 each) Gamma Company uses a job order cost accounting system.. On April 1, the company has Work in Process Inventory of $7,400 and two jobs in process: Job No. 221, $3,400, and Job No. 222, $4,000. During April, a summary of source documents reveals the following: For Materials Requisition Slips Labor Time Tickets Job No. 221 $1,300 $1,700 222 1,800 2,000 223 2,500 2,600 224 2,600 3,000 General use 800 400 Totals $9.000 $9.700 Gamma applies manufacturing overhead to jobs at an overhead rate of 65% of direct labor cost. Job No. 221 is completed during the month. Instructions (a) Prepare four (4) journal entries to record [1] the raw materials requisitioned, [2] factory labor used, [3] the assignment of manufacturing overhead to jobs, and [4] the completion of Job No. 221.