a. Materials purchases (on credit). b. Direct materials used. c. Direct labor used (and paid in cash) and assigned to Work in Process Inventory. d. Indirect materials used and assigned to Factory Overhead. e. Indirect labor used (and paid in cash) and assigned to Factory Overhead. f. Overhead costs applied to Work in Process Inventory. g. Actual other overhead costs incurred (Factory rent and utilities are paid in cash.) h. Transfer of Jobs 306 and 307 to Finished Goods Inventory. i. Cost of goods sold for Job 306. j. Revenue from the sale of Job 306 received in cash. k. Close underapplied or overapplied overhead to the Cost of Goods Sold account. 3. Prepare journal entries for the month of April to record the above transactions. View transaction list Journal entry worksheet 2 3 4 5 6 7 8 . 11 > Record the entry for material purchased on credit. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journalView transaction list Journal entry worksheet Record the revenue from the sale of Job 306 received in cash. Note: Enter debits before credits. Transaction General Journal Debit Credit j. Record entry Clear entry View general journalView transaction list Journal entry worksheet