A selected list of accounts used by Cline Manufacturing Company follows: Cline Manufacturing Company uses a job order system and maintains perpetual inventory records. Instructions Place the appropriate code letter in the columns indicating the appropriate account(s) to be debited and credited for the transactions listed below. \begin{tabular}{|c|c|c|} \hline Transactions & Account(s) Debited & \begin{tabular}{l} Account(s) \\ Credited \end{tabular} \\ \hline \multicolumn{3}{|l|}{ Raw materials were purchased on account. } \\ \hline \multicolumn{3}{|l|}{\begin{tabular}{l} Issued a check to Dixon Machine Shop for repair work on \\ factory equipment. \end{tabular}} \\ \hline \multicolumn{3}{|l|}{ Direct materials were requisitioned for Job 280 . } \\ \hline \multicolumn{3}{|l|}{ Factory labor as paid as incurred. } \\ \hline \multicolumn{3}{|l|}{ Recognized direct labor and indirect labor used. } \\ \hline \multicolumn{3}{|l|}{\begin{tabular}{l} The production department requisitioned indirect materials for \\ use in the factory. \end{tabular}} \\ \hline \multicolumn{3}{|l|}{\begin{tabular}{l} Overhead was applied to production based on a \\ predetermined overhead rate of $8 per labor hour. \end{tabular}} \\ \hline \multicolumn{3}{|l|}{\begin{tabular}{l} Goods that were completed were transferred to finished \\ goods. \end{tabular}} \\ \hline \multicolumn{3}{|l|}{ Goods costing $80,000 were sold for $105,000 on account. } \\ \hline Paid for raw materials purchased previously on account. & & \\ \hline \end{tabular}