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From the account balances listed below, prepare a schedule of cost of goods manufactured for Sampson Manufacturing Company for the month ended December 31, 2013.
Account Balances | ||||
Finished Goods Inventory, December 31 | $42,000 | |||
Factory Supervisory Salaries | 12,000 | |||
Income Tax Expense | 18,000 | |||
Raw Materials Inventory, December 1 | 12,000 | |||
Work In Process Inventory, December 31 | 15,000 | |||
Sales Salaries Expense | 14,000 | |||
Factory Depreciation Expense | 8,000 | |||
Finished Goods Inventory, December 1 | 35,000 | |||
Raw Materials Purchases | 95,000 | |||
Work In Process Inventory, December 1 | 20,000 | |||
Factory Utilities Expense | 6,000 | |||
Direct Labor | 70,000 | |||
Raw Materials Inventory, December 31 | 19,000 | |||
Sales Returns and Allowances | 5,000 | |||
Indirect Labor | 21,000 |
journalize the transactions with debit and credit |
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