(a) Prepare journal entries to record these events. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Post entries in order presented in the problem.) No. Account Titles and Explanation Debit Credit 1. (To record purchase of direct materials) 2. (To record use of indirect materials in production) 3. (To record use of direct materials in production) 4. (To record direct labor payroll) 5. (To record actual manufacturing overhead) 6. (To record applied manufacturing overhead) z (To record transfer of completed goods to Finished Goods Inventory) 8. (To record transfer of completed goods to Finished Goods Inventory) 8. (To record cost of goods sold for the period)