4. Salazar Company completed the following transactions with respect to its operations during April. a. Materials costing $140,000 were purchased on account. b. A total of $70,000 of materials was requisitioned during April. c. Payroll for the month consisted of 2,000 hours of direct labor at $14 per hour. d. Factory overhead cost was applied at the rate of 125 percent of direct labor costs. e. Jobs costing $84,000 were completed. f. Jobs costing $89,000 were sold during April for $177,000 cash. g. Actual overhead of $28,200 was incurred and paid in cash. h. Overhead control is closed. On April 1, the accounting records showed the following accounts: Materials Inventory $10,200 Work in Process $30,000 Finished Goods $20,630 Required: (1) Journalize the transactions for the month of April. (2) Determine the ending balances of Materials Inventory, Work in Process, and Finished Goods. (3) Determine the costs of goods manufactured. (4) Determine the balance of cost of goods sold reported on the income statement for April