2. Journal entries (5.5pts; 0.5pts each entry): Croc-ade, Inc. is a sports drink manufacturer that uses a process costing system. The firm makes its sports drinks in two sequential processes: Mixing and Bottling. Raw materials includes both direct and indirect materials. The firm reports the following information for the most recent month: Prepare journal entries to record the following: a. Raw Materials purchased (on account) b. Direct Materials used c. Direct Labor used (use Factory Wages Payable) d. Factory OH applied e. Indirect materials used f. Indirect labor used (use Factory Wages Payable) g. Actual other overhead costs (assume all paid in Cash) h. Costs transferred from Mixing to Bottling 1. Costs transferred from Bottling to Finished Goods j. Sales (on account) k. Cost of Goods Sold