During the first quarter, Pharoah Company incurs the following direct labour costs: January $55,800, February $46,300, and March $67,000. For each month, prepare the entry to assign overhead to production using a predetermined rate of 90% of direct labour costs (date journal entries as at the end of the month). (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 31Feb. 28Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 31Feb. 28Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 31Feb. 28Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount