15 Paid factory utilities, $1,974 and repairs for factory equipment, $7,520. 25 Incurred $128,000 of factory labor. 25 Time tickets indicated the following: 25 Applied manufacturing overhead to production based on a predetermined overhead rate of \$9 per direct labor hour worked. 28 Goods costing $18,800 were completed in the factory and were transferred to finished goods inventory. 30 Goods costing $15,800 were sold for $20,800 on account. Prepare journal entries to record the above transactions during the month of June. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)