Consider the following information for Williams Manufacturing, which began operation on January 15, 2021: 1-15 Materials purchased on account $44,820 1-16 Materials requisitioned: Job 1001 Job 1002 Maintenance $16,410 13,700 2.900 33,010 1-18 Utilities on Factory 4,630 1-19 Insurance on Factory 1,200 1-24 Depreciation: On Factory Building On Factory Equipment $3,000 2.400 5,400 1-26 Time Sheet Totals: Job 1001 Job 1002 Maintenance $ 8,600 10,150 1,860 20,610 All transactions which require payments were paid in cash. On January 26, allocate factory overhead proportionately between Jobs 1001 and Job 1002, giving 60% of the total factory overhead to Job 1001 and 40% of the total factory overhead to Job 1002. After allocating the factory overhead, Job 1001 was considered finished and transferred to finished goods. Instructions: Prepare journal entries, in general journal form, to record each of the transactions listed above