Blair Terry Enterprises started business in August, 2019. Please prepare the following summary journal entries to record the transactions for Blair Terry Enterprises in its 1st month of operations. a. The Raw Materials Purchased by Blair Terry Enterprises on Account Totaled $104,000. b. The Direct Materials used by Blair Terry Enterprises in Production Totaled $43,000 Entry b(1). Also, Indirect Materials used in Production Totaled $19,400 Entry b(2). c. The Company Paid Cash for the Factory Payroll Totaling $60,000. Of that Total, $42,000 was paid for Direct Labor and $18,000 was Paid for Indirect Labor. d. The Company Paid Cash for Other Actual Factory Overhead Costs Totaling $8,500. e. Blair Terry Enterprises Applies Overhead to Production at the Perentage Rate of 120% of Direct Labor Costs. f. The Company Transferred the Cost of Jobs Completed to Finished Goods Inventory of $77,800. g. Blair Terry Enterprises Sold Jobs on Account to Harden Industries for $110.000 Entry g(2). The Costs for those Jobs Sold to Harden Industries were $77,800 Entry g(1). View transaction list Journal entry worksheet 2 3 4 5 6 7 8 9 Record raw materials purchased on account ch os View transaction list Journal entry worksheet