EF G H 1 D. Instructions: Below are listed some transactions of Zintor Inc., which uses a job order cost accounting system. 2 Prepare the entries to record the transactions. (Omit dates and explanations.) 3 (1) Purchased materials costing $60.000 and incurred prepaid expenses amounting to $5,300, all on account. 4 (2) Requisitioned $23,200 worth of materials to be used directly in production 5 and $1.200 worth of materials to be used indirectly for repairs and maintenance 6 (3) Factory labor used as follows direct labor, $35.900: indirect labor. $2,700. 7 (4) Other costs incurred on account as follows: factory overhead. $12.200: selling expenses. $21.950. 8 administrative expenses. $15.300 9 (5) Prepaid expenses expired as follows factory overhead, $5,000, selling expenses. $800 administrative 10 expenses $600 11 (6) The predetermined rate for the application of factory overhead to jobs (work in process) was 70% of direct 12 labor cost (See Transaction 3.) 13 (7) The cost of jobs completed was $53.000 14 (8) The sales on account for the period amounted to $160,000. The cost of goods sold was $110.000