3. Journal entry problem January 1 3 8 15 15 25 31 Purchased direct materials $2378 and \$78 in indirect materials on account Requested direct materials costing $1567 and indirect materials of $54 for production Issued checks for overhead costs $672 Recorded the following wages direct labor, $1,647, indirect labor $790, manufacturing supervision. \$260 and sales commissions $145 Applied overhead at a rate of 75 percent of direct labor Completed jobs with a cost of $6,850 Shipped Job to customer, cost was $1,949 and sale price was $4,500. Using the information above, prepare the journal entries for the selected transactions