Bergo Bay's accounting system generated the following account balances on December $31.$ The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll $($Factory Wages Payable$)$ has not been recorded.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,,77,000,],[$Accounts receivable,,$46,000,],[$Raw materials inventory,,$28,000,],[$Work in process inventory,,$0,],[$Finished goods inventory,,$6,000,],[$Prepaid rent,,$2,000,],[$Accounts payable,,,$ $11,400],[$Notes payable,,,$14,400],[$Common stock,,,$20,000],[$Retained earnings $($prior year$),,,90,000],[$Sales$,,,206,200],[$cost of goods sold,,$113,000,],[$Factory overhead,,$26,000,],[$General and administrative expenses,,$44,000,],[$Totals$,$$$,342,000,$$ $342,000]]$

These six documents must be processed to bring the accounting records up to date.

$\backslash$table$[[$Materials requisition $10$:$,$$$4,200$ direct materials to Job $402],[$Materials requisition $11$:$,$$$7,000$ direct materials to Job $404],[$Materials requisition $12$:$,$$$2,300$ indirect materials$],[$Labor time ticket $52$:$,$$$5,000$ direct labor to Job $402],[$Labor time ticket $53$:$,$$$15,000$ direct labor to Job $404],[$Labor time ticket $54$:$,$$$5,000$ indirect labor$]]$

Jobs $402$ and $404$ are the only jobs in process at year$-$end. The predetermined overhead rate is $150\%$ of direct labor cost.

a$.$ Direct materials.

b$.$ Direct labor.

c$.$ Overhead applied.

d$.$ Indirect materials.

e$.$ Indirect labor.

Required:

Use the document information above to prepare journal entries for the above costs.