3 Heaven signed an agreement for a cell phone on account Debit Accounts Payable; Credit S&A Expenses $50 Debit Cash; Credit S&A Expenses $50 Debit S&A Expenses; Credit Cash $50 Debit S&A Expenses; Credit Accounts Payable $50 Debit Cash; Credit Accounts Payable $50 Debit Accounts Payable; Credit Cash $50 Debit Manufacturing Overhead; Credit Cash $50 Debit Cash; Credit Manufacturing Overhead $50 Debit Manufacturing Overhead; Credit Accounts Payable $50 Debit Accounts Payable; Credit Manufacturing Overhead $50 QUESTION 4 Heaven signed a rental agreement on account for a cash register Debit S&A Expenses; Credit Cash $12 Debit Cash; Credit S&A Expenses $12 Debit Accounts Payable; Credit Cash $12 Debit Accounts Payable; Credit S&A Expenses $12 Debit Cash; Credit Accounts Payable $12 Debit S&A Expenses; Credit Accounts Payable $12 Debit Manufacturing Overhead; Credit Cash $12 Debit Cash; Credit Manufacturing Overhead $12 Debit Manufacturing Overhead; Credit Accounts Payable $12 Debit Accounts Payable; Credit Manufacturing Overhead $12 O QUESTION 5 Heaven purchased a new oven and paid cash Debit Cash; Credit Equipment-Oven $6,000 Debit Equipment-Oven; Credit Cash $6,000 Debit Cash; Credit Capital, Heaven Jones $6,000 Debit Capital, Heaven Jones; Credit Cash $6,000 Debit Manufacturing Overhead; Credit Equipment-Oven $6,000 Debit Equipment-Oven; Credit Manufacturing Overhead $6,000 Debit Manufacturing Overhead; Credit Cash $6,000 Debit Cash; Credit Manufacturing Overhead $6,000 Debit Work In Process Inventory; Credit Cash $6,000 Debit Cash; Credit Work In Process Inventory $6,000 QUESTION 6 Heaven paid her vendors for the cake ingredients bought on account Debit Accounts Payable; Credit Cash $2,279 Debit Cash; Credit Accounts Payable $2,429 Debit Cash; Credit Accounts Payable $2,279 Debit Accounts Payable; Credit Raw Materials $2,279 Debit Accounts Payable; Credit Raw Materials $2,429 Debit Accounts Payable; Credit Work In Process Inventory $2,279 Debit Accounts Payable; Credit Work In Process Inventory $2,429 Debit Accounts Payable; Credit Manufacturing Overhead $2,279 Debit Accounts Payable; Credit Manufacturing Overhead $2,429 Debit Accounts Payable; Credit Cash $2,429 Table 3: Heavenly Creations Entries January Journal Entries for the Month 2 Heaven invested $10,000 in cash into Heavenly Creations 2 28 28 28 23mm 58 2222855 28 Heaven bought indirect ingredients for the cakes in the amount of $2,279 and indirect ingredients in the amount of $150 on account Heaven signed an agreement for a cell phone on account Heaven signed a rental agreement on account for a cash register Heaven purchased a new oven and paid cash Heaven paid her vendors for the cake ingredients bought on account Heaven started using the direct materials to make cakes Recognized payable for Brianna and Alexis direct wages Recognized payable for Heaven's first month of salary Recognized Aunt Ellen wages for supervising nieces Recognized Professor's fee for accounting work 28 Apply Manufacturing Overhead to Production Paid payables for cash register and phone 29 29 29 29 30 31 31 31 Recorded completion of cakes that are available for sale Recorded Cash Sale of Cakes Record Payment of Indirect Product Cost - Utilities and Rent Paid Labor for Month Recorded Depreciation of Oven Recorded MOH Allocation Adjustment Recorded Raw Material Inventory Adjustment