During January 2017, Alpha Company began & completed work on its only Job No. A1. On January 2, Alpha purchased, on

account, $10,800 of raw materials and placed into the work order a total of $10,000 of direct material. Alpha also used 2,000

machine hours, and employed $19,200 of direct labor costs. Alpha Company applies manufacturing overhead at a

predetermined rate of $12 per machine hour used.

Use this information to prepare the January 31 General Journal entries,

without explanations, for the: (Round any final dollar answers to the nearest whole dollar. All journal entries except the

purchase of raw material & sales will have the transaction date of January 31, 2017):

1. to purchase the raw materials

2. to record all costs used in the production of Job A1

3. to record the completion Job A1

4. to record the February 5 sales transaction, on account, of Job A1 to the customer for the sales price of $75,000