DJzzle, Incorporated produces beads for jewelry making use. The following information summarizes production operations and sales activities for June. The journal entry to record June sales is:

Direct materials used

Direct labor used

$$96,000$

$176,400$

Predetermined overhead rate $($based on direct labor$)180\%$

Goods transferred to finished goods

Cost of goods sold

$449,000$

Credit sales

$461,000$

$840,600$

Debit Accounts Receivable $$840,600$; credit Cost of Goods Sold $$840,600.$

Debit Accounts Receivable $$840,600$; credit Sales $$379,600$; credit Finished Goods Inventory $$461,000.$

Debit Cost of Goods Sold $$461,000$; credit Sales $$461,000.$

Debit Finished Goods Inventory $$461,000$; debit Sales $$840,600$; credit Accounts Receivable $$840,600$; credit Cost of Goods Sold $$461,000.$

Debit Accounts Receivable $$840,600$; credit Sales $$840,600$; debit Cost of Goods Sold $$461,000$; credit Finished Goods Inventory $$461,000.$

Question $12$