Baloney Corporation uses a job order cost accounting system. During the month of April, the following events occurred: A. Purchased raw materials on credit, $32,000. B. Raw materials requisitioned: $25,800 as direct materials and $10,500 indirect materials. C. Paid factory payroll for the month totaling $37,700 which includes $8,200 indirect labor. D. Assigned the factory payroll to jobs and overhead. Write the necessary journal entries to record the above transactions and events.