3. Prepare a schedule of cost of goods manufactured. Mountain Manufacturing Company Schedule of Cost of Goods Manufactured Direct materials: Materials available for use 0 Materials used in production 0 0 Total manufacturing cost 0 0 Cost of goods manufactured 04a. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry to close any balance in the manufacturing overhead account to cost of goods sold. Note: Enter debits before credits View general journal Record entry Clear entry Required: 1. Prepare journal entries to record the transactions for January. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet The company applied manufacturing overhead to Job A and Job B. A total of 350 direct labour-hours were spent completing Job A and 1,250 direct labour- hours were recorded for Job B. Note: Enter debits before credits. Transaction General Journal Debit Credit f. Work in process Manufacturing overhead Record entry Clear entry View general journal