A. Journalize the following transactions: a. Raw materials were purchased on account at $80000 b. Raw materials were requisitioned for use in the factory Direct materials worth $20000 and indirect materials costing $2000 and administrative staff $14000 c. Electricity cost at the factory was $14000 d. Cost incurred for emplovee services: direct labour $5000; e. Depreciation for the year was $3000, 45% was for factory f. indirect labour $7500 and the other 55% was for administration departments Predetermined rate was $3.10 per direct labour hours. Manufacturing overhead was applied to production using 2000 direct labor hours. g. Finished goods costing $50000 were sold on account for $32500