During April, Almerinda Company accumulated 18,700 hours of direct labor costs on Job 50 and 23,400 hours on Job 51. The total direct labor was incurred at a rate of $18.00 per direct labor hour for Job 50 and $23.00 per direct labor hour for Job 51. Journalize the entry on Apr. 30 to record the flow of labor costs into production during April. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS- Almerinda Company- General Ledger

ASSETS -110 Cash, 121 Accounts Receivable ,125 Notes Receivable, 126 Interest Receivable, 131 Materials, 132 Work in Process, 133 Factory Overhead, 134 Finished Goods, 141 Supplies, 142 Prepaid Insurance, 143 Prepaid Expenses,181 Land ,191 Factory, 192 Accumulated Depreciation-Factory

LIABILITIES-, 210 Accounts Payable, 221 Utilities Payable, 231 Notes Payable, 236 Interest Payable, 241 Lease Payable, 251 Wages Payable, 252 Consultant Fees Payable EQUITY- 311 Common Stock ,340 Retained Earnings, 351 Dividends, 390 Income Summary

REVENUE- 410 Sales, 610 Interest Revenue

EXPENSES- 510 Cost of Goods Sold, 520 Wages Expense, 531 Selling Expenses, 532 Insurance Expense, 533 Utilities Expense ,534 Office Supplies Expense, 540 Administrative Expenses ,560 Depreciation Expense-Factory ,590 Miscellaneous Expense, 710 Interest Expense