Breckton Furniture had the following data in 2022 View the data. There were no changes in the work in process inventory or the finished goods inventory. Using this data, the Breckton Furniture identified total manufacturing overhead and the cost of goods manufactured as follows: View the manufacturing overhead and cost of goods manufactured. Requirement Record all necessary journal entries. (Record debits first, then credits. Exclude explanations from journal entries.) Purchase of raw materials: Accounts Raw materials inventory Transfer of direct materials to work in process: Accounts Debit Credit Data Depreciation on equipment (1/4 is for office equipment) $ 40,000 Rent, taxes, insurance, utilities (1/3 is administrative) 9 270,000 Salaries of factory personnel other than direct labor (other than employees directly working on production) $ 50,000 Debit Credit Salaries of salespeople and administrators $ 80,000 Freight-out (cost to deliver products to customers: selling cost) Direct labor $ 8,000 $ 195,000 Raw materials purchased and used (1/5 is for indirect materials) Sales $ 425,000 $ 1,128,000 Add direct labor costs to work in process: Accounts Debit Credit Pay workers for indirect labor costs: Accounts Debit Credit Print Done - X -