Assuming a routine manufacturing activity, present journal entries (account titles only) for each of the following transactions:

a. Purchased material on account.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

b. Recorded wages payable (for indirect labor) earned but not paid.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

c. Requisitioned both direct material and indirect material.

Description	Debit	Credit
Work in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

d. Assigned direct and indirect labor costs.

Description	Debit	Credit
Work in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

e. Recorded factory depreciation and accrued factory property tax.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
Accumulated depreciation-factory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

f. Applied manufacturing overhead to production.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

g. Completed work on products.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory

h. Sold finished goods on account.

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
To transfer cost to expense.
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
To record sale of goods.

i. Paid wages

Description	Debit	Credit
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
AnswerAccounts payableAccounts receivableAccumulated depreciation-factoryCashCost of goods soldFinished goods inventoryManufacturing overheadMaterials inventoryProperty taxes payableSalesWages payableWork in process inventory
To pay wages earned.