a. During routine checking of all journal entries prior to preparing year-end reports, Harold Lumsey. discovered several strange entries. He recalled that the president's daughter, Joella, had come in to help during an especially busy time and that she had recorded some journal entries. Harold was relieved that there was only a few of her entries He is also relieved that Joella had included rather lengthy explanations. Joella recorded the entries below, along with explanations: Raw Materials Expense 45,000 Cash 45,000 (This transaction is for the purchase of materials, on account, to be used in the factory. These materials are used for the maintenance of the factory.). b. Work-in-Process 39,000 Payroll Payable 39,000 (This entry is for salaries paid to the maintenance workers in the headquarters building. There was no account called Headquarters Payroll Expense. Therefore, since the workers were working on a major expansion to the building, I debited "WIP.) c. Manufacturing Overhead 270,000 Accrued Payroll 270,000 (This is the sales commissions paid to the sales force and the factory general manager. One- third of the total relates to the factory secretary.) d. Rent Expense 33,000 Cash 33,000 (This entry is for Rent paid on ALL buildings. About 25% of the buildings house the administrative offices. The remainder of the buildings are factory) REQUIRED: a. Indicate how Joella SHOULD have recorded each of above transactions. b. For each transaction, indicate what accounts, financial statement(s), etc., were affected by the erroneous entry. BE SPECIFIC