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b. Particulars Debit Credit a. Raw Materials Inventory 4900 Accounts Payable (To record purchase of raw materials) 4900 -b. Factory Labor Cash (To record

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b. Particulars Debit Credit a. Raw Materials Inventory 4900 Accounts Payable (To record purchase of raw materials) 4900 -b. Factory Labor Cash (To record factory labor costs paid) 1-c. Manufacturing Overhead Accumulated Depreciation - Equipment Accounts Payable 5100 5100 1400 1000 400

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