2. Journal entries: 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. The firm reports the following information for the most recent month: Mixing $35,820 Bottling: $49,125 Beginning WIP inventory Costs incurred during the month: Direct Materials used Direct Labor used Factory Overhead is applied at 80% of Direct Labor costs $56,130 $68,180 ??? $63,115 $77,260 ??? Raw Materials purchased (on account) Indirect Materials used Indirect Labor used Other actual Factory OH costs (paid in Cash) Costs transferred from Mixing to Bottling Costs transferred from Bottling to Finished Goods Cost of Goods Sold Sales (on account) $128,345 $9,020 $69,425 $40,120 $171,430 $200,315 $207,130 $438,005 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 (all paid in Cash) h. Costs transferred from Mixing to Bottling i. Costs transferred from Bottling to Finished Goods j. Sales (on account) k. Cost of Goods Sold