Alaris Manufacturing, Inc. is a company that manufactures wooden tables. The company maintains detailed records of its production costs. Below are several transactions that occurred during the month of September $2024.$ For each transaction prepare the journal entry. $1.$ Purchase of raw materials: On September $1$st$,$ Alaris Manufacturing purchased raw materials worth $$25,000,$ paying $50\%$ in cash and the remaining on credit. $2.$ Use of raw materials in production: On September $5$th$,$ the company transferred $$18,000$ of raw materials to production, of which $$15,000$ were direct materials and $$3,000$ were indirect materials. $3.$ Direct labor costs: During the month, direct labor costs amounted to $$10,000,$ which were paid in cash. $4.$ Manufacturing overhead costs: During the month, Alaris incurred the following manufacturing overhead costs: All costs were paid in cash. Plant supervisor's salary: $$3,000$ All costs were paid in cash. Plant supervisor's salary: $$3,000$ Machinery depreciation: $$2,000$ Utilities $($electricity$)$: $$1,500$ All costs were paid in cash. $6.5.$ Allocation of manufacturing overhead to production: At the end of the month, the overhead costs of $$6,500$ are allocated to the work in process account. $6.$ Completed goods: At the end of the month, products with a total cost of $$28,500$ were completed and transferred to finished goods inventory. $7.$ Sale of finished goods: Finished goods were sold for $$35,000,$ of which $$20,000$ were collected in cash, and the rest was on credit. The cost of goods sold was $$28,000.$