During the first quarter, Sheridan Company incurs the following direct labour costs: January \\( \\$ 57,900 \\), February \\( \\$ 49,900 \\), and March \\( \\$ 69,000 \\). For each month, prepare the entry to assign overhead to production using a predetermined rate of \94 of direct labour costs (date journal entries as at the end of the month). (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manuolly.) journal entries as at the end of the month). (List all debit entries before credit entries. Credit account tities are dutomaticaily indented when amount is entered. Do not indent manually.)