3. The following transactions took place during the month of May, 2014 on Beamer Manufacturing Co. Prepare the journal entries to register each transaction. a. Purchased raw materials at a cost of $45,000 and general factory supplies at a cost of $13,000 on account. b. Issued raw materials to be used in production, costing $47,000, and miscellaneous factory supplies, costing $15,000. NO c. Recorded the payroll, the payments to employees, and the distribution of the wages and salaries earned for the month as follows: factory wages (including 114,000 indirect labor), $41,000; and selling and administrative salaries, $7,000. (Hint: This entry consist of three different journal entries: recording the payroll, recording the payments to employees, and recording the distribution of the wages and salaries). Ignore payroll taxes. NO d. Recognized depreciation for the month at an annual rate of $2,000 on the building (20% is used by the sales and administrative staff), $1,833 on the factory equipment, and $1,000 on the office equipment. e. Incurred various other expenses totaling $11,000. One-fourth of this amount is allocable to the office function. NOf. Transferred total factory overhead costs to Work in Process. (Hint: I suggest you prepare a T account for the above transactions to keep track of the entries to the Work in Process account). g. Completed and transferred goods with a total cost of $91,000 to the finished goods storeroom. h. Sold goods costing $188,000 for $362,000 on account. i. Collected accounts receivable in the amount of $345,000. j. Paid accounts payable totaling $ 158,000