Bergamo Bay's computer system generated the following trial balance on December 31, 2019. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work in Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Wages Payable) has not been recorded.

DebitCreditCash$170,000Accounts receivable75,000Raw materials inventory80,000Work in process inventory0Finished goods inventory15,000Prepaid rent3,000Accounts payable$17,000Notes payable25,000Common stock50,000Retained earnings271,000Sales373,000Cost of goods sold218,000Factory overhead115,000Operating expenses60,000Totals$736,000$736,000

After examining various files, the manager identifies the following six source documents that need to be processed to bring the accounting records up to date.

Materials requisition 21-3010:$10,200direct materials to Job 402Materials requisition 21-3011:$18,600direct materials to Job 404Materials requisition 21-3012:$5,600indirect materialsLabor time ticket 6052:$36,000direct labor to Job 402Labor time ticket 6053:$23,800direct labor to Job 404Labor time ticket 6054:$8,200indirect labor

Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 200% of direct labor cost.

1. Direct materials costs to Work in Process Inventory.
2. Direct labor costs to Work in Process Inventory.
3. Overhead costs to Work in Process Inventory.
4. Indirect materials costs to the Factory Overhead account.
5. Indirect labor costs to the Factory Overhead account.

Required:

1.Prepare journal entries to assign the above costs.

(I ONLY NEED THE JOURNAL ENTRIES, NOTHING ELSE.)