Carla Vista Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions occurred in the first month of operations; 1. Direct materials requisitioned during the month: 2. Direct labor incurred and charged to jobs during the month was: 3. Manufacturing overhead was applied to jobs using a predetermined overhead rate based on 75% of direct labor costs. 4. Actual manufacturing everhead costs incurred during the monthamounted to $63,360. 5. Job 101 consistins of 1,000 units and Job 103 consisting of 200 units were completed during the month. Prepare journal entries to record the above transactions, (Credit account titles are automatically indented when the amount is entered. Do not indent manually List all debit entries before credit entries)