Byrnes Co.'s March 31 inventory of raw materials is $125,000. Raw materials purchases in April are $630,000, and factory payroll cost in April is $480.000. Overhead costs incurred in April are: Indirect materials, $101,000; indirect labor, $50,000; factory rent, $67.000; factory utilities. $37.000; and factory equipment depreciation $60,000. The predetermined overhead rate is 70% of direct labor cost. Job 306 is sold for $870,000 cash in April. Costs of the three jobs worked on in April follow. Job 306 Job 307 Job 308 10 $ 47,000 38,000 26,600 $ 62,000 27,000 18,900 Balances on March 31 Direct materials Direct labor Applied overhead Costs during April Direct materials Direct labor Applied overhead Status on April 30 247,000 195,000 153,000 121,000 ? Finished (sold) $118,000 114,000 > In process Finished (unsold) Complete this question by entering your answers in the tabs below. Requirement General General Journal Trial Balance Job Costs Prepare journal entries for the month of April's transactions Ledger Cost of Goods Mfg Gross Profit View transaction list Journal entry worksheet Prepare journal entries for the month of April's transactions. View transaction list Journal entry worksheet C 1 2 3 4 5 6 7 8 13 a. Record the purchase of materials (on credit). Note: Enter debits before credits. Account Title Debit Credit Date Apr 30 new transaction list Journal entry worksheet h. Record the cost of goods sold for Job 306. Note: Enter debits before credits Date Account Title Debit Credit Apr 30 Journal lidl Balance LUSL UI UUDUS Ledger Job Costs Mfg Gre Prepare journal entries for the month of April's transactions. View transaction list Journal entry worksheet 1 6 7 8 9 10 11 12 13 . Record the revenue from the cash sale of Job 306. Note: Enter debits before credits. Debit Account Title Credit Date Apr 30 Complete this question by entering your answers in the tabs below. Requirement General Journal General Ledger Trial Balance Job Costs Cost of Goods Mfg Gross Profit Prepare journal entries for the month of April's transactions. View transaction list Journal entry worksheet