(4) Prepare journal entries at each of the following steps of cost flow using the accounts provided below. (8 points) Page 5 of 6 1 . Cost of Goods Sold Raw Materials - DM (Direct Materiale) Finished Goods Manufacturing Overhead Wiges Payable --DL (Direct Labor) Work in Process . - 3) Journal entries to record manufacturing costs incurred during the period. b) Joumal entries to record the cost of goods manufactured during the period. c) Journal entries to record the cost of goods sold for the period