Bonita Company uses a job order cost system and applies overhead to production on the basis of direct labor costs On January 1. 2020 , Jab 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23.800. direct labor $14,280, and manufacturing overhead $19,040. As of January 1, Job 49 had been completed at a cost of $107,100 and was part of finished goods irmentory. There was a $17,850 balance in the Riw Materials Imventory account. During the month of Jamary, Bonita Coxmpany began production on Jobs 51 and 52 , and completed Jobs 50 and 51 Jobs 49 and 50 were also sold on account during the month for $145,180 and $188,020, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of $107,100 on account. 2. Incurred factorylabor costs of $83,300. Of this amount $19,040 related to emplover gayroll taxes. 3. Incurred manufacturing overbead costs as follows: indirect materials $20.230; indirect labor $23,800, depreciation cupense on equipment $14,280; and various other manufacturing overhead costs on account $19.040 4. Assigned direct materials and direct labor to jobs as followk Prepare the journal entries to record (1) the purchase of raw materials, (2) the factory labor costs incurred, and (3) the manufacturing overhead costs incurred during the month of January. (Credit occount titles art outomotically indented when amount is entered, Do not indent maructly