4. Journal entries: Goal, Goal, Goal, Inc. is a specialty soccer cleat manufacturer that uses a job order costing system. Prepare journal entries to record the following information: a. Raw Materials During the current month, the firm purchased $77,000 in raw materials on account. The firm used $56,500 in direct materials and used $10,300 as indirect materials (HINT: there are 3 separate journal entries to record for materials). b. Labor - During the current month, the firm had a factory payroll of $35,000 which will not be paid until the following period. Of the $35,000, $29,000 was used as direct labor and the remaining $6,000 was classified as indirect labor (HINT1: there are 2 separate journal entries to record for labor; HINT2: use the Factory Wages Payable account). c. Factory OH Assume that factory OH costs are applied at 90% of direct labor costs according to the firms predetermined OH rate. Record the journal entry for overhead applied during the period.