#5.

Starr Company shows the following information for the month. Raw materials purchased on credit Direct materials used Direct labor used Overhead rate $ 81,000 $ 56,600 $ 21,200 130% of direct labor cost Prepare journal entries to record the following. 1. Raw materials purchased. 2. Direct materials used. 3. Direct labor used. 4. Applied overhead. A B C Record raw materials purchased on account. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 A C D Record direct materials used. Note: Enter debits before credits. Transaction General Journal Debit Credit 2