Create the journal entries, post to the T$-$Accounts, and record all applicable entries to the job sheetsa. raw materials of $$43,000$ were purchased with cashb. The below factory labor costs were paid with cash:Product $101-$ $$19,000$Product $102-$ $$15,000$Indirect Labor $-$ $$9,000$c$.$ Raw materials were transferred as such into production:Product $101-$ $$11,000$Product $102-$ $$19,000$Indirect Materials $-$ $$7,000$d$.$ Factory insurance costs of $$10,000$ were purchased on accounte. Factory utility costs of $$8,000$ were paid with cash f$.$ Additional raw materials of $$4,000$ were transferred to Product $102$g$.$ Allocated manufacturing overhead to products based upon a predefined overhead rate of $85\%$ of the direct labor costsh$.$ Product $102$ was finished as transferred to finished goodsi. Product $102$ was sold on account for $$70,000$