Blossom Manufacturing Company uses a job order cost system and keeps perpetual inventory records.

June	1		Purchased raw materials for $16,000 on account.
	8		Raw materials requisitioned by production:
			Direct materials		$6,400
			Indirect materials		800
	15		Paid factory utilities, $1,680 and repairs for factory equipment, $6,400.
	25		Incurred $88,000 of factory labor.
	25		Time tickets indicated the following:
			Direct Labor	(7,000 hrs $10 per hr)	=	$70,000
			Indirect Labor	(3,000 hrs $6 per hr)	=	18,000
						$88,000
	25		Applied manufacturing overhead to production based on a predetermined overhead rate of $5 per direct labor hour worked.
	28		Goods costing $18,100 were completed in the factory and were transferred to finished goods inventory.
	30		Goods costing $15,100 were sold for $20,100 on account.

Prepare journal entries to record the above transactions during the month of June. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit June 1 June 8 June 25 > (To record factory labor costs) June 25 (To assign factory labor to jobs and overhead) June 25 | (To apply overhead to jobs) June 28 June 30 > |