Cost Flows Through Journal Entries

$\backslash$table$[[,$General Journal,,$],[$Ref$.,$Description,Debit,Credit$],[(1),$hat$(),,],[,$widehat$(),,],[,$To record direct labor costs.,,$],[,$hat$(),,],[,$hat$(),,],[,$To record manufacturing overhead.,,$],[(2),$hat$(),,],[,$hat$(),,],[,$To record completed production,,$],[(3),$hat$(),,],[,$widehat$(),,],[,$To record cost of goods sold.,,$],[,,,],[,$hat$(),,],[,$To record this period's sales.,,$]]$