Danielle Company is working on two job orders. The job cost sheets show the following:

Direct materialsJob 120 $6,000; Job 121 $3,600

Direct laborJob 120 $4,000; Job 121 $2,000

Manufacturing overheadJob 120 $5,000; Job 121 $2,500

Prepare the three summary entries to record the assignment of costs to Work in Process from the data on the job cost sheets.