Below are listed some transactions of Zintor Inc., which uses a job order cost accounting system. Prepare the entries to record the transactions. (1) Purchased materials costing $80,000 and incurred prepaid expenses amounting to $6,000, all on account. (2) Requisitioned $25,000 worth of materials to be used directly in production and $2,000 worth of materials to be used indirectly for repairs and maintenance. (3) Factory labor used as follows: direct labor, $40.000: indirect labor, $3.000. (4) Other costs incurred an account as follows: factory overhead, $13,000: selling expenses, $22,000: administrative expenses, $15,000. (5) Prepaid expenses expired as follows: factory overhead, $8,000: selling expenses, $700: administrative expenses, $300. (6) The predetermined rate for the application of factory overhead to jobs (work in process) was 80% of direct labor cost. (See Transaction 3.) (7) The cost of jobs completed was $60,000. (8) The sales on account for the period amounted to $200.000. The cost of goods sold was $120,000